Rethinking Dividend Taxation

Authors

  • Bruno Akio Oyamada USP

DOI:

https://doi.org/10.46801/2595-6280.58.3.2024.2605

Keywords:

income tax, double taxation, integration of corporate and shareholders taxes, exemption for dividends, dividends taxation

Abstract

In the past few years, there has been an intense debate regarding a Brazilian tax reform that would reintroduce the dividends taxation. In this article, it is first analyzed the exemption for dividends, by which taxation of the Brazilian companies and its shareholders are currently integrated, in order to avoid a double taxation of profits, and, then, key topics related to a possible reintroduction of the dividend’s taxation are analyzed.

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Published

2024-12-15

How to Cite

Oyamada, B. A. (2024). Rethinking Dividend Taxation. Revista Direito Tributário Atual, (58), 67–95. https://doi.org/10.46801/2595-6280.58.3.2024.2605

Issue

No. 58 (2024)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2024 Bruno Akio Oyamada

Creative Commons License

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

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