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