{"title":"对非居民间接出售巴西公司股票的资本收益征税：征税权的分配还是避税计划？","authors":"I. G. Calich da Fonseca","doi":"10.59403/1xanwqw","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":516699,"journal":{"name":"Bulletin for International Taxation","volume":"54 16","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2020-05-19","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"1","resultStr":"{\"title\":\"Taxation of Capital Gains on Indirect Sales of Shares of Brazilian Companies by Non-Residents: The Allocation of Taxing Rights or Tax Avoidance Schemes?\",\"authors\":\"I. G. Calich da Fonseca\",\"doi\":\"10.59403/1xanwqw\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":516699,\"journal\":{\"name\":\"Bulletin for International Taxation\",\"volume\":\"54 16\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2020-05-19\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"1\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Bulletin for International Taxation\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.59403/1xanwqw\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Bulletin for International Taxation","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.59403/1xanwqw","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
Taxation of Capital Gains on Indirect Sales of Shares of Brazilian Companies by Non-Residents: The Allocation of Taxing Rights or Tax Avoidance Schemes?
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.
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