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Taxation of Capital Gains on Indirect Sales of Shares of Brazilian Companies by Non-Residents The Allocation of Taxing Rights or Tax Avoidance Schemes ? Isabel Garcia Calich da Fonseca

Material type: Article

ArticleSubject(s): CAPITAL

In: Bulletin for International Taxation Vol. 74, nº 6, june 2020, p. 324-331

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Item type	Current location	Home library	Call number	Vol info	Status	Date due	Barcode
Artículos	IEF	IEF	BIT/2020/6-2 (Browse shelf)	2020, Vol. 74, nº 6	Available		BIT/2020/6-2

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Previous	BIT/2020/4/5-9 The PPT in Post-BEPS Tax Treaty Law	BIT/2020/6 Bulletin for International Taxation	BIT/2020/6-1 Influencer Income and Tax Treaties	BIT/2020/6-2 Taxation of Capital Gains on Indirect Sales of Shares of Brazilian Companies by Non-Residents	BIT/2020/6-3 COVID-19 Tax Measures in Five Major Latin American Jurisdictions	BIT/2020/6-4 Look-Through Tax Treatment of Foreign Entities in Spain	BIT/2020/6-5 Remarks on the Future Prospects of the OECD/G20 Programme of Work	Next

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