The evolution of Brazil’s tax treatment of foreign trusts by Caio Malpighi
By: Malpighi, Caio
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Material type: 
ArticlePublisher: 2024Subject(s): IMPUESTO SOBRE SUCESIONES Y DONACIONES | BRASIL
In:
Tax Notes International v. 116, n. 2, October 14 2024, p. 183-189Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2024/116/2-1 (Browse shelf) | Available | OP 138-Bis/2024/116/2-1 |
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.
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