000 | 01376nab a2200301 c 4500 | ||
---|---|---|---|
999 |
_c141136 _d141136 |
||
003 | ES-MaIEF | ||
005 | 20190920185104.0 | ||
007 | ta | ||
008 | 190920s2019 us ||||| |||| 00| 0|eng d | ||
040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
041 | _aeng | ||
100 | 1 |
_aPinto, Luís Claudio Gomes _967490 |
|
245 | 0 |
_aBrazil's enduring income tax exemption for nonresident heirs and donees _c by Luís Claudio Gomes Pinto, Antonio Luis Henrique da Silva and Pedro Vianna de Ulhôa Canto |
|
260 | _c2019 | ||
500 | _aDisponible también en formato electrónico en la Biblioteca del IEF. | ||
500 | _aResumen. | ||
520 | _aIn 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. | ||
650 | 4 |
_948504 _aSUCESION |
|
650 | 4 |
_aDONACIONES _942899 |
|
650 | 4 |
_944303 _aIMPUESTOS |
|
650 | 4 |
_944038 _aEXENCIONES TRIBUTARIAS |
|
650 | 4 |
_947837 _aNO RESIDENTES |
|
650 | 4 |
_933442 _aBRASIL |
|
700 | 1 |
_929298 _aSilva, Antonio Luis Henrique da |
|
700 | 1 |
_aCanto, Pedro Vianna de Ulhôa _967491 |
|
773 | 0 |
_9157396 _oOP 138-Bis/2018/91/9 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 95, n. 10, September 2, 2019, p. 989-993 |
|
942 | _cART |