Browsing by Author "PANCINE, Luis Fernando"

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O custo da mão de obra e o impacto financeiro: Batatas Fries
(Fundação de Ensino Octávio Bastos, 2023-06-30) BORTONI, Eduardo Nunes; PANCINE, Luis Fernando; BORSARI, Juliana Marques
The Integrated Project is part of the University extension. In the integrated project, a group of students apply the knowledge acquired, developing case studies applied in real companies and, in addition, using the themes of Training for Life, to build something aimed at society, thereby bringing another vision to the student. when completing the content presented by teachers.
O custo da mão de obra e o impacto financeiro: Diocese de São João da Boa Vista
(Fundação de Ensino Octávio Bastos, 2023-06-30) BRUNO, João Paulo; PANCINE, Luis Fernando; BORSARI, Juliana Marques
The objective of the extension project is to provide students with a study method for the quarter held. The subjects covered this quarter were company valuation and personnel administration and labor obligations, bringing in theory concepts and applications of these subjects.
TRANSFER PRICE: APLICABILIDADE NA COMPANHIA VALE
(UNIFEOB, 2022-12-12) OLIVEIRA, Jaqueline Valim de; CUSTODIO, Jessé Domingos; CRUZ, Manuella Roque; PANCINE, Luis Fernando
This article provides an overview of transfer pricing and its usefulness within the Vale company. Displays specific subjects related to the calculations and regulations used in import and export operations referring to the relevant parties that are headquartered in different tax jurisdictions or in a tax haven. It has the term Transfer Price by principle of verification and identification that the related activities are in compliance with the rules established by law and normative acts issued by the IRS. Vale maintains its focus on the opportunity cost, where it proves to be effective its measurement in the economic result, comparing internal costs with prices practiced in the market, subject to adjustments regarding terms, location, intermediation costs between others. A conclusion is presented with a focus on export operations carried out in the organization, enhancing the practices used, including aspects resulting from the wrong price practiced in these operations, in which they can be artificially stipulated and consequently diverge from the negotiated price, occurring erosions of countries' tax bases or double taxation.