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_c150117 _d150117 |
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| 003 | ES-MaIEF | ||
| 005 | 20241217175211.0 | ||
| 007 | ta | ||
| 008 | 241213s2024 us ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
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| 100 |
_972178 _aMalpighi, Caio |
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| 245 | 1 | 4 |
_aThe evolution of Brazil’s tax treatment of foreign trusts _c by Caio Malpighi |
| 260 | _c2024 | ||
| 520 | _aCaio 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. | ||
| 650 | 4 |
_946513 _aIMPUESTO SOBRE SUCESIONES Y DONACIONES |
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| 650 | 4 |
_933442 _aBRASIL |
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| 773 | 0 |
_9172592 _oOP 138-Bis/2024/116/2 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 116, n. 2, October 14 2024, p. 183-189 |
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| 942 | _cART | ||