Taxation of Offshore Indirect Transfers in Brazil in Need of Reform

Journal
Carvalho, L. Kurth Marques
Australia; Brazil; Chile; China (People's Rep.); India; International; OECD
Bulletin for International Taxation 2020 (Volume 74), No. 3
FormatPDF
EUR
40
| USD
45
(VAT excl.)

This article considers the taxation of offshore indirect transfers of assets in Brazil. By way of a comparison with the relevant rules in Australia, Chile, China and India, the author points out that Brazil’s approach towards the taxation of such transactions should be changed and suggests alternatives for reform.