Taxation of Capital Gains on Indirect Sales of Shares of Brazilian Companies by Non-Residents: The Allocation of Taxing Rights or Tax Avoidance Schemes?

Journal

Author

Calich da Fonseca, I. Garcia

Country

Brazil; OECD

Published Date

19 May 2020

Issue

Bulletin for International Taxation 2020 (Volume 74), No. 6

DOI

https://doi.org/10.59403/1xanwqw

Document

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In this article, the author examines the arguments for taxing capital gains derived in Brazil from the indirect sale of shares in Brazilian resident companies by non-residents and how such a situation could be brought about.

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Taxation of Capital Gains on Indirect Sales of Shares of Brazilian Companies by Non-Residents: The Allocation of Taxing Rights or Tax Avoidance Schemes?