The evolution of Brazil’s tax treatment of foreign trusts by Caio Malpighi
By: Malpighi, Caio
.
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 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 138-Bis/2024/116/1-3 Understanding foreign trust reporting penalty assessment | OP 138-Bis/2024/116/1-4 Video game downloadable content in tax treaties | OP 138-Bis/2024/116/2 Tax Notes International | OP 138-Bis/2024/116/2-1 The evolution of Brazil’s tax treatment of foreign trusts | OP 138-Bis/2024/116/2-2 Treatment of U.S. multinational IP transfers in a Pillar 2 world | OP 138-Bis/2024/116/2-3 Competent authority resolutions and the creation of BEAT liability | OP 138-Bis/2024/116/2-4 Legal service advises withdrawal of EU transfer pricing proposal |
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.
There are no comments for this item.