Taxation of Offshore Indirect Transfers in Brazil in Need of Reform

Carvalho, L. Kurth Marques

Taxation of Offshore Indirect Transfers in Brazil in Need of Reform

Journal

Author

Carvalho, L. Kurth Marques

Country

Australia; Brazil; Chile; China (People's Rep.); India; International; OECD

Published Date

3 February 2020

Issue

Bulletin for International Taxation 2020 (Volume 74), No. 3

DOI

https://doi.org/10.59403/m95qav

Document

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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.

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Taxation of Offshore Indirect Transfers in Brazil in Need of Reform