The Resource The supplementary income tax on the remittance of dividend income : legal nature and computation

The supplementary income tax on the remittance of dividend income : legal nature and computation

Label
The supplementary income tax on the remittance of dividend income : legal nature and computation
Title
The supplementary income tax on the remittance of dividend income : legal nature and computation
Creator
Subject
Language
  • eng
  • eng
Summary
Brazil levies a penalty tax in the form os the supplementary income tax on dividends in excess of 12% of capital invested in Brazil. The author demonstrates that the tax offices in applying the pertinent legislation have exceeded their authority and have interpreted the law to the detriment of the taxpayers
Citation source
In: Bulletin for international fiscal documentation. - Amsterdam. - Vol. 36 (1982),
http://library.link/vocab/creatorName
Martins, I. Gandra da Silva
Geographic coverage
Latin America
Language note
English
http://library.link/vocab/subjectName
  • criminal tax law
  • dividend
  • supplementary tax
Label
The supplementary income tax on the remittance of dividend income : legal nature and computation
Instantiates
Publication
Label
The supplementary income tax on the remittance of dividend income : legal nature and computation
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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