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Modul 6: Steuerrecht ausgewählter Staaten - BRA

Lecturer: Luis Eduardo Schoueri

Überblick über den Inhalt des Moduls 6, Teil Brasilien:

Modulplan_Modul 6 BRA (PDF, 58 KB) (PDF, 59 KB)

Content
The following topics will be discussed on Friday and Saturday (Vorlesungssprache Englisch):

  • Introduction to Brazilian Tax Law
  • General Aspects of Brazilian Taxation
  • Individual Taxation
  • Taxation of Non-Residents
  • Corporate Taxation and Taxation on Transactions (M&A, reorganizations, debt transactions etc.)
  • Advances on BEPS implementation

Unterlagen von L.E. Schoueri 

Foliensatz L.E. Schoueri (PDF, 3 MB)

Zusätzliche Literatur

Controlled Foreign Company Legislation in Brazil (PDF, 105 KB)

Territorial and Worldwide Taxation in Brazil (PDF, 57 MB)

Tax sparing: a reconsideration of the reconsideration (PDF, 2 MB)

Nachträglich: brazil_federal_constitution (PDF, 1 MB)