Malpighi, Caio
The evolution of Brazil’s tax treatment of foreign trusts / by Caio Malpighi .-- , 2024
Caio Malpighi is a specialist in tax law at the Brazilian Institute of Tax Law, a researcher at the Research Center of the Professional Master’s Program in International and Comparative Tax Law at the institute, and a tax attorney in São Paulo.
In this article, Malpighi explores Brazil’s challenges with taxing foreign trusts, tracing the evolution of administrative rulings and judicial decisions, and summarizes the newly developed framework.
IMPUESTO SOBRE SUCESIONES Y DONACIONES
BRASIL
Tax Notes International 1048-3306 v. 116, n. 2, October 14 2024, p. 183-189
The evolution of Brazil’s tax treatment of foreign trusts / by Caio Malpighi .-- , 2024
Caio Malpighi is a specialist in tax law at the Brazilian Institute of Tax Law, a researcher at the Research Center of the Professional Master’s Program in International and Comparative Tax Law at the institute, and a tax attorney in São Paulo.
In this article, Malpighi explores Brazil’s challenges with taxing foreign trusts, tracing the evolution of administrative rulings and judicial decisions, and summarizes the newly developed framework.
IMPUESTO SOBRE SUCESIONES Y DONACIONES
BRASIL
Tax Notes International 1048-3306 v. 116, n. 2, October 14 2024, p. 183-189