
Tax Planning:
Facing the contingencies of article 116 of the CTN
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This book deals with tax planning as a business process for setting a fair selling price and expanding opportunities for competitive advantage. Its focus is not on the accuracy of forecasts, but on responsiveness to the market, proposing the synchronization of cost reduction processes with the benefits implicit in tax legislation, without compromising on the contingencies of the sole paragraph of article 116 of the National Tax Code (CTN).