Between Love and Indifference: may we discuss the Relationship? The Relationship of Tax Law and Private Law in the Case of Share Exchange

Authors

  • Luís Flávio Neto

DOI:

https://doi.org/10.46801/2595-6280-rdta-38-5

Keywords:

income tax, share exchange

Abstract

The article analyses the relevance of Private Law concepts with regards to the application of Brazilian Tax Law, investigating the case of share exchange and Brazilian income tax.

Published

2017-12-01

How to Cite

Flávio Neto, L. (2017). Between Love and Indifference: may we discuss the Relationship? The Relationship of Tax Law and Private Law in the Case of Share Exchange. Revista Direito Tributário Atual, (38), 92–116. https://doi.org/10.46801/2595-6280-rdta-38-5

Issue

Section

Doutrina Nacional (Double Peer Reviewed)