TAX TREATMENT OF CARBON CREDIT OPERATIONS IN BRAZILIAN COMPANIES WITH CDM PROJECTS
The aim in this study is to identify the tax treatment applied to carbon credit operations in Brazilian companies that are developing projects in the context of the Clean Development Mechanism (CDM). Therefore, an exploratory research with a qualitative approach was developed. Data were collected wi...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Conselho Federal de Contabilidade (CFC)
2012-06-01
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| Series: | Revista de Educação e Pesquisa em Contabilidade |
| Subjects: | |
| Online Access: | http://www.repec.org.br/index.php/repec/article/view/62/602 |