摘要：Entrepreneurial investments oriented to the improvement of processes and cost reductions, on occasion cause difficulties in accounting interpretation regarding tax laws. This case describes the situation faced by Sugar S.A. after using a special tax deduction equivalent of 40% of its investments in order to reduce its income taxes. The Tax Administration rejected this tax deduction and informed the company of a possible sanction. The case stimulates the reader to find a solution that must be carried out by the company’s management to minimize costs and risks.
其他摘要：Entrepreneurial investments oriented to the improvement of processes and cost reductions, on occasion cause difficulties in accounting interpretation regarding tax laws. This case describes the situation faced by Sugar S.A. after using a special tax deduction equivalent of 40% of its investments in order to reduce its income taxes. The Tax Administration rejected this tax deduction and informed the company of a possible sanction. The case stimulates the reader to find a solution that must be carried out by the company’s management to minimize costs and risks.
