ncome Tax over Revenue Obtained from Application on Federal Debt Paper by Nonresident Investors

an Analysis of Behavior-induction Taxation and Tax Equality Principle

Authors

  • Bruno Cesar Fettermann Nogueira dos Santos Instituto Brasileiro de Direito Tributário

Keywords:

Tax Law, Income Tax, foreign investor, government papers, behavior-induction taxation, tax equity principle

Abstract

This paper analyzes the behavior-induction character of the tax regime applied for foreign investors that receive income from Brazilian government papers and its possible impacts on tax equity principle.

Author Biography

Bruno Cesar Fettermann Nogueira dos Santos, Instituto Brasileiro de Direito Tributário

Graduado em Direito pela Faculdade de Direito da USP. Pós-Graduando no curso de Especialização em Direito Tributário pelo IBDT. Advogado em São Paulo.

Published

2016-12-01

How to Cite

Santos, B. C. F. N. dos. (2016). ncome Tax over Revenue Obtained from Application on Federal Debt Paper by Nonresident Investors: an Analysis of Behavior-induction Taxation and Tax Equality Principle. Revista Direito Tributário Atual, (36), 43–69. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/257

Issue

Section

Doutrina Nacional (Double Peer Reviewed)