Capital Reduction and Sale of Assets

the Burden of Proof in Tax Planning

Authors

  • Alessandra Okuma PUC/SP
  • Larissa Pimentel de Lima

DOI:

https://doi.org/10.46801/2595-6280.57.1.2024.2597

Keywords:

tax planning, tax avoidance, capital reduction, sales of assets

Abstract

The purpose of this article is the analysis of two tax planning cases involving the capital reduction, followed by the sales of assets. These steps will lead to a tax reduction, due to different rates applicable to capital gains earned by individuals and enterprises. The Brazilian Administrative Court have issued two opposing decisions on similar cases. Our objective is to review the facts and evidences provided on those cases.

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Published

2024-09-23

How to Cite

Okuma, A., & Lima, L. P. de. (2024). Capital Reduction and Sale of Assets: the Burden of Proof in Tax Planning. Revista Direito Tributário Atual, (57), 35–53. https://doi.org/10.46801/2595-6280.57.1.2024.2597

Issue

No. 57 (2024)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2024 Alessandra Okuma, Larissa Pimentel de Lima

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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