Tax Residence in Brazil : An Effectiveness Analysis of the Rules for Individuals / Alexandre Akio Lage Martins.

Format:

Book

Author/Creator:

Martins, Alexandre Akio Lage, author.

Language:

English

Subjects (All):

Income tax--Brazil.

Income tax.

Physical Description:

1 online resource (51 pages)

Edition:

First edition.

Place of Publication:

[Place of publication not identified] : Editora Dialética, [2024]

Summary:

This book provides an in-depth exploration of Brazil's tax residency rules and their application to individual income taxation. It outlines the legal framework governing fiscal residency, including physical presence requirements, treaty implications, and exceptions for extraordinary circumstances such as pandemics or international obligations. The work examines criteria for determining residency status, offering comparative insights with international tax laws and treaties. It serves as a comprehensive resource for legal professionals, policymakers, and scholars interested in tax law, international taxation, and fiscal policy. Through references to Brazilian legislation and global practices, the text aims to clarify and analyze the complexities of tax residency determination. Generated by AI.

Contents:

Cover

Title Page

Copyright Page

SUMMARY

1 INTRODUCTION

2 TAX RESIDENCE RULES IN SELECTED COUNTRIES

2.1. Relevant Countries with DTC in force

2.2. Relevant Countries without DTC with Brazil

3 PRESENT RULES IN BRAZIL AND TAX UNCERTAINTIES

3.1. Overview of current rules

3.2. How the current rules create tax uncertainties

3.3. The effectiveness of the current rules

4 ENHANCING THE EFFECTIVENESS OF RESIDENCE RULES

4.1. A proposal for updating Brazilian individual tax residence rules

4.2. Main features of the proposed update

4.3. The effectiveness of the proposed rules

5 CLOSING REMARKS

REFERENCES

APPENDIX – PROPOSTA NORMATIVA Generated by AI.

Notes:

Includes bibliographical references.

Description based on publisher supplied metadata and other sources.

Description based on print version record.

Part of the metadata in this record was created by AI, based on the text of the resource.

ISBN:

9786527042419

OCLC:

1477222952