Taxing Offshore Indirect Transfers in Brazil: Discussions on International Tax Policies and Recommendations for Reform
18 Pages Posted: 5 May 2021
Date Written: July 30, 2020
Abstract
This article aims to examine relevant issues to be considered in the Brazilian international fiscal policy in relation to the possible taxation of offshore indirect transfers. This analysis initially outlines the main economic principles and tax policies that may contribute to answer the question of whether a state should tax offshore indirect transfers and if so, how such imposition could be implemented in an equitable and efficient way. Having established this panorama, this article reviews the current Brazilian approach to the topic and concludes with a recommendation for reform.
Keywords: International tax policy, International tax competition, Offshore indirect transfers, Capital gains, Source taxation, Tax reform
JEL Classification: K34
Suggested Citation: Suggested Citation