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
By: Pinto, Luís Claudio Gomes
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Contributor(s): Silva, Antonio Luis Henrique da | Canto, Pedro Vianna de Ulhôa.
Material type: 
ArticlePublisher: 2019Subject(s): SUCESION | DONACIONES | IMPUESTOS | EXENCIONES TRIBUTARIAS | NO RESIDENTES | BRASIL
In:
Tax Notes International v. 95, n. 10, September 2, 2019, p. 989-993Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/10-3 (Browse shelf) | Available | OP 138-Bis/2019/95/10-3 |
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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.
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