The Resource Brazilian taxation of capital gains earned by non-residents on sale of assets located in Brazil

Brazilian taxation of capital gains earned by non-residents on sale of assets located in Brazil

Label
Brazilian taxation of capital gains earned by non-residents on sale of assets located in Brazil
Title
Brazilian taxation of capital gains earned by non-residents on sale of assets located in Brazil
Creator
Subject
Language
eng
Summary
The basic issue discussed is whether Law no. 10,833 of 29 December 2003 imposes tax in a transaction between a non-resident seller and a non-resident acquirer, with payment of the purchase price made abroad, where the asset sold is located in Brazil
Citation source
In: Intertax. - The Hague. - Vol. 32 (2004),
http://library.link/vocab/creatorName
  • Musa, S. Dias
  • Prado, M.V
Geographic coverage
  • Latin America
  • South America
Language note
English
http://library.link/vocab/subjectName
  • capital gains tax
  • transaction tax
  • non-resident
  • source of income
Label
Brazilian taxation of capital gains earned by non-residents on sale of assets located in Brazil
Instantiates
Publication
Label
Brazilian taxation of capital gains earned by non-residents on sale of assets located in Brazil
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
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