Pinto, Luís Claudio Gomes

Brazil's enduring income tax exemption for nonresident heirs and donees / by Luís Claudio Gomes Pinto, Antonio Luis Henrique da Silva and Pedro Vianna de Ulhôa Canto .-- , 2019


Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.

In this article, the authors, argue that Brazil's long-standing income tax exemption for donations and inheritances remains in force for both resident and nonresident recipients despite recent attemps to subjet nonresident donees and heirs to withholding income tax.


SUCESION
DONACIONES
IMPUESTOS
EXENCIONES TRIBUTARIAS
NO RESIDENTES
BRASIL


Silva, Antonio Luis Henrique da
Canto, Pedro Vianna de Ulhôa

Tax Notes International 1048-3306 v. 95, n. 10, September 2, 2019, p. 989-993

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