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

Calich da Fonseca, I. Garcia

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

Go to Tax Research Platform

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.

Sign In

Single Sign On

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