TAX TREATMENT OF CARBON CREDIT OPERATIONS IN BRAZILIAN COMPANIES WITH CDM PROJECTS

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...

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Bibliographic Details
Main Authors:	Vanderlei dos Santos, Ilse Maria Beuren, Darcle Costa Silva Haussmann
Format:	Article
Language:	English
Published:	Conselho Federal de Contabilidade (CFC) 2012-06-01
Series:	Revista de Educação e Pesquisa em Contabilidade
Subjects:	Carbon credits. Tax treatment. Clean Development Mechanism
Online Access:	http://www.repec.org.br/index.php/repec/article/view/62/602

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