Americans view neutrality in the 1790s as the far-seeing wisdom of the Founders and a weak power's common-sense approach to a transatlantic war in which it could not afford to get involved. Far from this benign image of prudence, however, neutrality in the Early Republic was controversial: it was a style and paradigm of foreign policy that grappled with the consequences of a democratic politics exacerbated by diplomatic crises. Far from promoting tranquility, neutrality provoked uproar from the very beginning. Intense print battles erupted over sensational exposés of foreign influence and conspiracy, reverberating through the international, national, and local levels simultaneously. Print exposés of foreign intrigue provoked partisan warfare that raised the larger, unsettled (and unsettling) issues of the national interest, the exercise of federal power, and the relationship between the people and their government. This dynamic reflected and exacerbated preexisting sectional fissures in the union, triggering recourse to the politics of slavery. As a result, the politics of slavery calibrated the competing national visions of the emerging Federalists and Republicans, defining the limits of American independence while challenging the ability of the United States to remain neutral. Drawing on the efforts of diplomatic historians, political historians and literary scholars, this work illustrates the mutually constitutive relationship between print politics, foreign relations, and the politics of slavery in the Early Republic. It argues that neutrality was a style of foreign policy that both political parties used to contain sectionalism and faction, and that print politics and the politics of slavery combined to create a dynamic that made that style malleable. / History

The development of the concept of irreverence is examined in terms of its historical, theoretical and metatheoretical contexts. The underlying assumptions of the concepts of neutrality, curiosity, and irreverence are distinguished and contextualised. Neutrality is discussed with reference to Milan systemic therapy and first- and second-order cybernetics, while curiosity is examined in the light of constructivist and narrative approaches to psychotherapy. It is argued that these two concepts represent two sides of a dualism, which is transcended through irreverence. Irreverence is interpreted as a postmodern stance, involving the questioning and relativising of therapists' basic assumptions. The pragmatic components of an irreverent stance, namely self-reflexivity, orthogonality, flexibility and accountability, are explored with reference to related concepts in the work of other authors. Throughout the text metalogues are used in an attempt to engage reader and author in a collaborative enterprise of acknowledging and reevaluating their own basic assumptions. / Psychology / M.A. (Clinical Psychology)

The development of the concept of irreverence is examined in terms of its historical, theoretical and metatheoretical contexts. The underlying assumptions of the concepts of neutrality, curiosity, and irreverence are distinguished and contextualised. Neutrality is discussed with reference to Milan systemic therapy and first- and second-order cybernetics, while curiosity is examined in the light of constructivist and narrative approaches to psychotherapy. It is argued that these two concepts represent two sides of a dualism, which is transcended through irreverence. Irreverence is interpreted as a postmodern stance, involving the questioning and relativising of therapists' basic assumptions. The pragmatic components of an irreverent stance, namely self-reflexivity, orthogonality, flexibility and accountability, are explored with reference to related concepts in the work of other authors. Throughout the text metalogues are used in an attempt to engage reader and author in a collaborative enterprise of acknowledging and reevaluating their own basic assumptions. / Psychology / M.A. (Clinical Psychology)

The variety of contradictory approaches to the legal position of ministers of religion in South Africa as are apparent from court findings, theological discourse and church practice are indicative of a lack of clarity, and even confusion, regarding a matter that is of cardinal importance to the orderly functioning of the church as the body of Christ on earth. From this confusion in constitutional law as well as in the church, the topicality - actually, the undeniable necessity - of research into the legal position of ministers of religion has become quite apparent. The topicality of the research is indicated in Chapter 1 by reference to court cases (before and after 1996), theological discourse and church practice. The central research question of the study is formulated as follows: What is the legal position of Reformed ministers in South Africa - a religiously neutral state - considered on the basis of Reformed Church polity and against the background of the church-state context in South Africa after 1996? The central theoretical argument of the study is that the legal position of a minister of religion is a unique kind of relationship (alius generis), a relationship / association / connection / obligation that has to be regulated by the church as a unique community (sui generis) in the world. In South Africa courts should recognise and deem the legal position of Reformed ministers to be an internal church matter that falls outside the sphere of regulation of a religiously neutral state's labour legislation. This recognition should be based on the right of the church to define itself and its offices. In Chapter 2 the current confusion in South Africa regarding the legal position of ministers of religion is investigated further. Various points of view are discussed, for example that ministers are 'employees' of churches (church councils), that a minister's legal position has to be regarded as that of an independent contractor and the point of view that ministers are connected to the church by a unique relationship. The way in which the legal position of ministers of the Gospel is regarded in Germany is discussed in Chapter 3. The focus is inter alia on the meaning of religious freedom, neutrality of the state, constitutional provisions regarding the relationship between the state and the church, and the way in which the legal position of ministers of religion is regulated in the light of the German state-church context. The way in which the Reformed Churches in South Africa define and regulate the legal position of Reformed ministers as an internal church matter is investigated in Chapter 4. In this chapter the focus is on the following aspects: the order of the church that applies to the legal position of ministers in terms of Reformed church polity, as expressed in the church order, the meaning of a minister's relationship with the local church as regards his legal position, and the unique nature of a minister's legal position in terms of the relevant provisions of the church ordinances. The findings, recommendations and summary conclusion of the study are given in Chapter 5. The summary conclusion of the study is that an overall impression of the regulation of ministers' positions by the Reformed Churches in South Africa offers the following perspective: the Lord places the church and its ministers in a unique relationship. This relationship must be regulated by means of the church because the church ordinances inherently make provision for the regulation of this unique relationship. Regarded within the broad context of this study, the state may not exercise control over the legal position of ministers of religion because these ministers fulfil a religiously determined command and task. / Thesis (Ph.D. (Church Polity))--North-West University, Potchefstroom Campus, 2006.

Master of Arts / Department of Economics / Dennis L. Weisman / The Internet is a network that consists of content providers and users connected to each other through the communication lines managed by network providers. Network neutrality rules are designed to protect independent content providers from unjust discrimination by network providers. This report explores the economic rationale for net neutrality rules, how the regulation should be enforced, and its potential effects on competition. The report finds that net neutrality encourages competition among content providers by subsidizing content provider access but concentrates the market for network providers by forcing network providers to compete primarily through price competition. It considers this to be a beneficial arrangement for economic growth, but observes that there is a potential for all sides of the market to be subsidized by advertiser fees. It also shows that despite the Federal Communications Commission's heavy involvement with network neutrality rules, these rules are actually based in a long history of antitrust regulation. It concludes, however, that the current regulatory environment is sufficient for enforcing net neutrality rules.

Diese Dissertation befasst sich mit Regulierung, Wettbewerb und Konsumentenverhalten in drei unterschiedlichen Plattformmärkten. Kapitel 1 analysiert den Wettbewerb zwischen Netzanbietern und die Zwischenschaltung von Content-Delivery-Networks im Rahmen der Netzneutralitätsdebatte. Die Ergebnisse legen nahe, dass eine Abkehr vom Prinzip der strikten Netzneutralität mit Effizienzgewinnen verbunden ist. Content-Delivery-Networks schaffen dabei einerseits zusätzliche Investitionsanreize für Netzanbieter, andererseits reduzieren sie die Intensität des Wettbewerbs um Endnutzer. Kapitel 2 analysiert den Wettbewerb zwischen werbefinanzierten Online-Plattformen und deren Anreize Nutzerdaten zu sammeln. Die modelltheoretische Analyse legt dar, dass derartige Märkte zu einem Marktversagen neigen, da im Marktgleichgewicht eine ineffiziente Menge an persönlichen Daten gesammelt wird. Dieses Ergebnis rechtfertig Regulierungen im Datenschutzbereich und den Einsatz wettbewerbspolitischer Maßnahmen, wobei dem Marktversagen auch durch die Schaffung eines Marktes für Nutzerdaten entgegengewirkt werden kann. Kapitel 3 analysiert Crowdfunding-Plattformen als Finanzierungsquelle bei unsicherer Gesamtnachfrage. Die Ergebnisse legen nahe, dass die Nachfrage in Crowdfunding-Kampagnen strategisch reduziert wird um künftigen Preisänderungen entgegenzuwirken. Dies impliziert, dass Crowdfunding-kampagnen nur bedingt geeignet sind um Nachfrageunsicherheit zu reduzieren. / This thesis analyzes regulation, competition and consumer decisions in three distinct platform markets. Chapter 1 studies competition between internet service providers and the interconnection of Content-Delivery-Networks in the light of the net neutrality debate. The results suggest that a departure from a regime of strict net neutrality is associated with efficiency gains. Content-delivery-networks lead to higher incentives for investment on the one hand, however, soften competition for consumers on the other hand. Chapter 2 analyzes competition between ad-based online platforms and platforms’ incentives to collect user data. The model predicts a market failure in this type of environment as the level of data collection in the market equilibrium is inefficient. This result provides a justification for privacy regulation as well as competition policy measures, while the market failure can also be counteracted by establishing a market for personal data. Chapter 3 analyzes crowdfunding platforms as a means to collect funds in light of aggregate demand uncertainty. The results suggest that demand in crowdfunding campaigns is strategically withheld in order to counteract future price changes which implies a limited ability of crowdfunding campaigns to reduce demand uncertainty.

A liberdade religiosa é o direito fundamental que tutela a crença, o culto e as demais atividades religiosas, dos indivíduos e das organizações religiosas, e consagra neutralidade estatal. A religião deve ser entendida em termos amplíssimos. Abrange toda atividade ligada ao sobrenatural. A religião não se confunde com ideologia, filosofia, sociologia. O Estado neutro não pode se posicionar a respeito do acerto ou desacerto de uma determinada crença religiosa. No entanto, pode controlar a sinceridade. Há três aspectos: individual (indivíduos), coletivo (organizações religiosas) e institucional (Estado). Em relação aos indivíduos, destacam-se o direito de isonomia (tratamento diferenciado), de crença e de privacidade religiosa. Em relação às organizações religiosas, destacam-se seus aspectos societários, cíveis, trabalhistas e tributários; a liberdade de culto e de proselitismo. Em seu aspecto institucional, a neutralidade impõe que o Estado não tome partido em favor de nenhuma religião; reconhece um valor positivo geral à religião. Temas analisados: direito penal; abuso de direito; transfusão de sangue; tratamento de saúde diferenciado; sacrifícios de animais; curas espirituais; proselitismo, pregação contrária ao homossexualismo e a crenças afro-brasileiras; rádios comunitárias; desconto e pagamento de dízimos e ofertas; direito urbanístico e de vizinhança; uso de símbolos religiosos por particulares e pelo Estado; ensino e casamento religiosos, entre outros. / Religious freedom is a fundamental right that protects beliefs, worship and other religious activities from individuals and religious organizations and ensures state neutrality. Religion ought to be widely comprehended. It comprehends all sorts of activities related to the supernatural. Religion should not be confused with ideology, philosophy and sociology. A neutral state must not take a stand about the strengths or weaknesses of a certain religious belief. Nonetheless, it can control sincerity. Religious freedom has three aspects: an individual one (regarding individuals), a collective one (regarding religious organizations) and an institutional one (regarding the state). In terms of individuals, the right to isonomy (equal treatment), religious belief and privacy is to be pointed out. In terms of religious organizations, social, civil, tributary and labor aspects are to be pointed out as well as freedom of worship and proselytism. As for the institutional aspect of religious freedom, the neutrality principle prevents the state from taking any stand concerning any religion and generally recognizes religion as something positive. Topics discussed: penal law; abuse of rights; blood transfusion; privileged health treatment; animal sacrifice; spiritual healing; proselytism; preaching against homosexuality and African Brazilian beliefs; community radio stations; withholding tithes and offerings; urban and neighborhood law; use of religious symbols by individuals and the state; religious teaching and weddings, etc.

Desde o começo dos anos 1990 é possível observar uma expansão contundente da estrutura internacional de ajuda humanitária. Por um lado, esta expansão resultou no crescimento histórico dos recursos financeiros, tecnológicos e humanos voltados para o provimento da ajuda, levando também ao aumento do tamanho e do número de organizações dedicadas a esta causa e do escopo de ação destas agências, principalmente em situações de pós-conflito. Por outro, este contexto também trouxe preocupações quanto a uma politização da ajuda, principalmente no cenário das \"novas guerras\" e das \"emergências complexas\" do pós-Guerra Fria, o que teria comprometido a independência e a neutralidade da prática humanitária nestas crises. A primeira década do século XXI acentuou estas percepções, com os Estados Unidos instrumentalizando tanto as agências quanto a prática humanitária em favor de seus interesses estratégicos na \"Guerra contra o Terror\". Esta dissertação procura analisar a politização da prática humanitária no pós-Guerra Fria, recuperando o desenvolvimento histórico do humanitarismo moderno e retomando alguns conceitos e discussões desenvolvidos durante a Guerra Fria, em especial o \"sem fronteirismo\" e o \"direito de ingerência humanitária\". Nossa proposta é observar como a politização foi percebida no nível das organizações humanitárias não-governamentais, como elas se alinharam ou se opuseram a uma leitura política de uma prática tradicionalmente vista como neutra, independente e imparcial. A hipótese deste trabalho é que houve uma convergência conceitual e prática entre boa parte destas agências e seus principais doadores, os governos, que resultou numa maior interação entre estes atores em situações de crise. No entanto, esta interação tem sido bastante problemática para as agências humanitárias: em cenários mais \"quentes\", como Afeganistão e Iraque, ela resultou numa associação entre interventores e humanitários, o que comprometeu a posição dos agentes humanitários nestas crises. Além disso, esta aproximação entre humanitarismo e política tem levantado uma discussão profunda sobre a natureza, os instrumentos e os objetivos da prática humanitária - que se desenvolve junto a outras crises, forçando os agentes a confrontar dilemas e desafios cada vez mais complexos, e com resultados humanitários cada vez mais imprevisíveis. / Since the early 1990s we can observe a striking expansion of the structure of international humanitarian aid. On the one hand, this expansion resulted in a historical growth of financial, technological and human resources toward the provision of aid, increasing the size and the number of organizations dedicated to this cause and the scope of action of these agencies, especially in post-conflict situations. On the other, this situation also brought concerns about the politicization of aid, especially in the scenario of \"new wars\" and \"complex emergencies\" in the post-Cold War, which would have compromised the independence and neutrality of humanitarian practice in these crises. The first decade of this century intensified these perceptions, with the United States using the practice and the agencies in favor of its strategic interests in the \"War on Terror.\" This dissertation analyzes the politicization of humanitarian practice in post-Cold War, recovering the historical development of modern humanitarianism and resuming some concepts and arguments developed during the Cold War, especially \"the without borderism\" and \"the right of humanitarian intervention.\" Our proposal is to observe how the politicization was perceived at the level of non-governmental humanitarian organizations, as they lined up or opposed to a political reading of a practice traditionally seen as neutral, independent and impartial. Our working hypothesis is that there was a conceptual and practical convergence between most of these agencies and their major donors, the governments, resulting in a greater interaction between these actors in crisis situations. However, this interaction has been very problematic for humanitarian agencies: in \"hot\" scenarios as Afghanistan and Iraq, it resulted in an association between humanitarians and interventionists, which undermined the position of aid workers in these crises. Moreover, this approach between humanitarianism and politics has raised a deep discussion about the nature, the objectives and the instruments of humanitarian practice - that develops along with other crises, forcing players to confront dilemmas and challenges increasingly complex, and results relief more unpredictable.

Qual é a internet que queremos? Para o Direito essa pergunta oferece um enorme desafio. Com a expansão comercial da rede, muitos interesses foram afetados e demandam conformação no ambiente digital. Um novo comportamento social emerge, com vistas à produção não mercadológica, baseada na troca e no compartilhamento de arquivos e informações, que se torna interessante para o desenvolvimento econômico e para o surgimento de novas oportunidades de inserção e prosperidade social. Questiona-se se os conceitos e as técnicas jurídicas desenvolvidas para descrever, analisar e regular a dinâmica da economia industrial são aplicáveis ao espaço cibernético ou se as novas tecnologias da informação propiciam inovações e comportamentos que exigem novos conceitos e definições que se moldem à Sociedade da Informação. Os controladores da infraestrutura de conexão e as grandes indústrias de entretenimento demonstram interesse na inspeção do fluxo de dados transmitido pela rede, bem como na restrição de uso e de acesso a conteúdos por dispositivos digitais conectados à internet e transmitidos via redes de compartilhamento de arquivos (redes p2p). Seus argumentos se fundamentam tanto na questão da abertura de modelos econômicos mais rentáveis e necessários à expansão da largura de banda, em resposta à demanda infinitamente crescente por internet de qualidade, quanto na fiscalização e impedimento da troca e do acesso a conteúdos protegidos por direito de propriedade intelectual. O presente trabalho vem demonstrar como as restrições impostas aos usuários poderiam impactar o ambiente competitivo e inovador criado na internet. O Marco Civil da Internet é formulado sobre as novas diretrizes produtivas e vem para definir, diante de um debate aberto e uma construção compartilhada com a sociedade brasileira, os possíveis caminhos a serem perseguidos com a regulação da internet. Os contornos jurídicos que resultarão da legislação a ser aprovada dependerão do posicionamento do Estado em face das demandas apresentadas, em alinhamento com o projeto desenvolvimentista insculpido no art. 3º da Constituição Federal. / Which internet do we want? From the aspect of the Law, this question poses a great challenge. With the commercial expansion of the web, many interests were affected by it, and these interests demand conformity in the digital environment. A new social behavior emerges, not aiming at a non-commercial aspect, but based on exchanging and sharing files and information, which is interesting for the development of the economy and for new opportunities of social insertion and prosperity. What is in question is if the legal concepts and techniques developed to describe, analyze and regulate the industrial economic dynamics are applicable to cyberspace, or if the new technologies of information provide enough innovation and behaviors that demand new concepts and definitions that mold them into the new Information Society. The controllers of connection infrastructure and the big entertainment industries show interest in the inspection of data flow transmitted on the web, as well as the restriction of content use and access through digital devices connected to the internet and transmitted through file sharing networks (p2p networks). Their arguments are based on two ideas: the opening of more profitable and necessary economic models, needed for the expansion of broadband width connection, answering the escalating demand for quality provision of internet use; and the supervision and stoppage of sharing and accessing content that is protected by intellectual property right. Under both ideas stated above, the aim of this work is to show how the restrictions imposed on users could impact the competitive and innovative environment fostered on the internet. The Internet Bill, called Marco Civil da Internet in Brazil, is formulated on the new productive directives and comes to define, with an open debate and a shared construction with all Brazilian society, the possible ways to be followed in regards to the regulation of internet use. The legal framework that will result on the approval of this legislation will depend on the position of the State about the presented demands, in alignment with the development project registered in art. 3rd. of the Federal Constitution

A edição da Lei nº 11.638/07, responsável por dar início ao processo de convergência das normas brasileiras de contabilidade ao padrão contábil internacional, hoje ditado pelo International Accounting Standards Board (IASB), trouxe consigo uma série de dúvidas acerca de seus possíveis reflexos tributários. É que, dada a profunda relação existente entre o Direito Tributário e a Contabilidade, não se pode ignorar o potencial que mudanças ocorridas nessa última têm de gerar impactos na esfera tributária. Se isso ocorreu (ou não) e quais os seus limites é o que o presente trabalho se propôs a investigar. Entretanto, em primeiro lugar é preciso que se compreenda o contexto em que a referida lei foi editada. Sua publicação foi precedida de intenso debate, principalmente no âmbito do mercado de valores mobiliários, uma vez que as empresas brasileiras listadas em bolsas de valores foram as primeiras a sentir os efeitos das diferenças entre o padrão contábil brasileiro e o padrão internacional. No âmbito acadêmico, é inegável a contribuição dos professores e alunos da Faculdade de Economia e Administração da Universidade de São Paulo (FEAUSP), que há muito vinham notando a necessidade de o Brasil integrar o processo internacional de convergência das normas contábeis ao padrão International Financial Reporting Standards (IFRS). No que diz respeito aos participantes do mercado de valores mobiliários, o afastamento da contabilidade brasileira em relação ao padrão internacional prejudica a comparabilidade entre demonstrações financeiras elaboradas com base em modelos contábeis diversos, diminuindo, em última análise, o fluxo de recursos em um ambiente cada vez mais globalizado. Assim, a convergência traria apenas benefícios, na medida em que reduziria o custo do investimento ao eliminar os efeitos decorrentes da assimetria da informação contábil. Em relação à Ciência Contábil, a mudança também teria vindo em boa hora. Devido a uma série de fatores, grande parte deles tratada ao longo do trabalho, a contabilidade brasileira foi influenciada por uma visão bastante conservadora do patrimônio e suas mutações, muito mais próxima da perspectiva jurídico-fiscal. Com isso, as regras de contabilidade brasileira se afastaram dos princípios contábeis para irem ao encontro das normas relacionadas à apuração de tributos. Em poucas palavras, a Receita Federal do Brasil foi, durante as últimas décadas, o mais influente usuário da informação financeira. Dessa forma, sob uma ótica estritamente contábil, o início do processo de convergência ao padrão internacional foi visto como um grande avanço. A adoção da primazia da essência econômica sobre a forma jurídica, profundamente presente no padrão IFRS, representa a libertação da contabilidade brasileira das amarras impostas pela Receita Federal do Brasil (RFB). A ciência contábil fica liberada, de forma definitiva, para construir seus próprios princípios, sem a indesejada influência das autoridades administrativas. A Contabilidade volta a estar comprometida com a geração de informações para seus usuários, em conformidade com a realidade econômica, ainda que esta possa contrariar aquela construída pelo Direito. Note-se que até aqui nada se mencionou acerca dos aspectos tributários da Nova Contabilidade. Em verdade, essa preocupação fez parte das discussões que precederam a publicação da Lei nº 11.638/07, tanto que o art. 177 da Lei das Sociedades Anônimas foi alterado para prever que os lançamentos de ajuste efetuados exclusivamente para harmonização de normas contábeis [...] não poderão ser base de incidência de impostos e contribuições nem ter quaisquer outros efeitos tributários. O que se pretendeu, portanto, foi estabelecer que os eventuais efeitos tributários provenientes de mudanças oriundas do novo padrão contábil devessem ser neutralizados. No entanto, a simples previsão legal de neutralidade, muito embora nos indique a intenção do legislador no que diz respeitos aos aspectos tributários, não foi capaz de resolver todas as dúvidas que surgiram imediatamente após a publicação da Lei nº 11.638/07. Em maio de 2008, portanto, menos de seis meses após o início da vigência da Lei nº 11.638/07, a RFB se manifestou no sentido da tributação das subvenções para investimento (Solução de Consulta nº 75/2008). Era o prenúncio de que a referida neutralidade seria objeto de fortes discussões. Muito em razão disso foi promulgada a Medida Provisória nº 449/08, posteriormente convertida na Lei nº 11.941/09, que instituiu o Regime Tributário de Transição (RTT). Em linhas gerais, a regra de neutralidade anterior foi substituída por um regime mais detalhado, com a determinação de que as alterações decorrentes da Lei nº 11.638/07, que modifiquem o critério de reconhecimento de receitas, custos e despesas não terão efeitos para fins de apuração do lucro real da pessoa jurídica a ele submetido. É inegável que o RTT trouxe mais segurança no que diz respeito aos aspectos específicos da neutralidade. Por outro lado, não foi capaz de solucionar a integralidade das questões postas em discussão, o que pode ser verificado pelas inúmeras interpretações divergentes dadas a questões aparentemente simples, como o ágio baseado em expectativa de rentabilidade futura e a isenção sobre a distribuição de dividendos. Nesse contexto, o presente trabalho se propôs a investigar o problema desde a sua origem, identificando as razões históricas para a diversidade de padrões contábeis ao redor do mundo, a realidade brasileira e a relação entre o Direito Tributário e a Contabilidade no Brasil, para chegar à conclusão acerca da real influência do novo padrão contábil sobre a tributação. / The enactment of Law 11,638/07, which set out to converge Brazilian accounting regulations to those of the International Accounting Standards Board (IASB), has brought with it a series of issues regarding its possible tax reflections. Given the profound relationship that exists between Tax Law and Accounting, one cannot ignore the potential impact that the changes to the latter can have on taxation. This paper investigates whether or not that has occurred and, if so, to what extent. First, nonetheless, one must understand the context in which the aforementioned act was promulgated. Its enactment was preceded by intense debate, especially within the realm of the securities market, since all listed companies in Brazil were the first to feel the effects of the differences between the Brazilian accounting standards and the international accounting standards. In the academic arena, one cannot deny the contribution of professors and students of the School of Economics and Business Administration of São Paulo (FEA-USP), who had long envisioned the need for Brazils accounting standards to conform to the International Financial Reporting Standards (IFRS). Concerning the players in the securities market, the uniqueness of the Brazilian accounting standards against international standards impairs comparability among income statements based on diverse accounting models, ultimately decreasing the flow of investments in an increasingly globalized environment. Thus, convergence would be beneficial, insofar as it would reduce investment costs by eliminating the effects arising out of the asymmetry of the accounting information. As for the scientific aspect of accounting, the change has allegedly come in good time. Due to a series of factors, most of which are dealt with all through this paper, Brazilian accounting has been influenced by a very conservative view of assets and changes thereto, a view that is closest to the tax/legal perspective. As a result, Brazils accounting practices have thus far pushed aside accounting principles to meet tax appraisal rules. To put it shortly, the Brazilian Federal Revenue has been the most influential user of accounting information in the last few decades. Thus, from a pure accounting viewpoint, the beginning of the converging process can be seen as a major improvement. Prioritizing economic substance over legal form, as is the case with IFRS, will free Brazilian accounting from the ties imposed by the Brazilian Federal Revenue. The accounting sciences will be finally free to build its own principles, without the undesired influence of the administrative authorities. Accounting is once again committed to generating information to its users, in conformity with economic reality, even if the latter can conflict with that of the law. Notably, so far not a word has been mentioned with regard to the tax aspects of the New Accounting. In fact, this concern did make part of the discussions that preceded the enactment of Law 11,638/07, so much that section 177 of the Corporations Act has been altered to provide that adjustment entries made solely for the purpose of accounting harmonization (...) cannot be a tax base for any taxes or levies, nor are they subject to any other tax effects. The intention was to set forth that any tax effects arising out of the changes brought on by the new accounting standards were to be neutralized. Nonetheless, this mere statutory provision for neutrality was not capable of clearing up all the doubts that arose immediately after the enactment of Law 11,638/07, despite the legislators intent concerning the tax aspects. In May 2008, therefore, less than six months after Law 11,638/07 went into effect, the Brazilian Federal Revenue issued an opinion for the levy of taxation on investment aid (Advance Consultation n. 75/2008). That clearly indicated that the so-called neutrality would be the source of great battles. For this reason, Provisional Decree n. 449/08 was promulgated and later converted into Law n. 11,941/09, providing for the Transitional Tax Regime. In simple terms, the previous rule of neutrality was replaced by a more detailed regime, determining that the changes arising from Law n. 11,638/07, which modify the criteria to recognize revenue, costs and expenses, will not affect the appraisal of profits of a legal entity submitted to it. It is undeniable that the Transitional Tax Regime has brought more security with respect to the specific aspects of neutrality. On the other hand, it was not capable of solving all the issues discussed, which can be seen by the numerous diverging interpretations to apparently simple issues, such as that of the goodwill and the exemption on the distribution of dividends. In this context, this paper investigates the problem from its outset, by identifying the historic reasons for the diversity of accounting standards around the world, the Brazilian reality and the relationship between Tax law and Accounting in Brazil, to conclude on the actual influence of the new accounting standard on taxation.