Taxing Offshore Indirect Transfers in Brazil: Discussions on International Tax Policies and Recommendations for Reform

18 Pages Posted: 5 May 2021

See all articles by Juliana Kuteken

Juliana Kuteken

Brazilian Institute of Tax Law (IBDT)

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

Kuteken, Juliana, Taxing Offshore Indirect Transfers in Brazil: Discussions on International Tax Policies and Recommendations for Reform (July 30, 2020). Available at SSRN: https://ssrn.com/abstract=3836684 or http://dx.doi.org/10.2139/ssrn.3836684

Juliana Kuteken (Contact Author)

Brazilian Institute of Tax Law (IBDT) ( email )

Brazil

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