Mendes de Almeida, Dora Pimentel
CFC conundrum how Brazil has safe harboured individuals in its efforts to combat tax avoidance / Dora Pimentel Mendes de Almeida, Michell Przepiorka .-- , 2021
Resumen.
This article discusses the general purpose of controlled foreign corporation (CFC) rules and how countries have extended them to individual taxpayers to combat the effects of base erosion and profit shifting. It also addresses how Brazil does not currently have CFC rules applicable to individuals in its tax system which has allowed for abusive tax planning and tax avoidance. Finally, this article discusses whether there are valid restrictions on the implementation of CFC rules that are applicable to controlling individuals in Brazil.
SOCIEDADES EXTRANJERAS CONTROLADAS
IMPUESTOS
ELUSION FISCAL
EVASION FISCAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
BRASIL
Przepiorka, Michell
Intertax 0165-2826v. 49, n. 12, December 2021, p. 1013-1024
CFC conundrum how Brazil has safe harboured individuals in its efforts to combat tax avoidance / Dora Pimentel Mendes de Almeida, Michell Przepiorka .-- , 2021
Resumen.
This article discusses the general purpose of controlled foreign corporation (CFC) rules and how countries have extended them to individual taxpayers to combat the effects of base erosion and profit shifting. It also addresses how Brazil does not currently have CFC rules applicable to individuals in its tax system which has allowed for abusive tax planning and tax avoidance. Finally, this article discusses whether there are valid restrictions on the implementation of CFC rules that are applicable to controlling individuals in Brazil.
SOCIEDADES EXTRANJERAS CONTROLADAS
IMPUESTOS
ELUSION FISCAL
EVASION FISCAL
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
PREVENCIÓN
BRASIL
Przepiorka, Michell
Intertax 0165-2826v. 49, n. 12, December 2021, p. 1013-1024