Non-incidence of Income Tax in Donations to Non-residents

Authors

  • Rosa Fridman advogada

DOI:

https://doi.org/10.46801/2595-7155.11.4.2022.2277

Keywords:

donations, income tax, tax competence

Abstract

This study aims to analyse the donations for non-residents in Brazil and its taxation by income tax, a federal tax, considering the recent manifestations of the Brazilian Tax Administration about the possibility of taxation of these operations. Therefore, the study exams (i) the legal nature of the donations and (ii) the possibility, or not, that these operations are taxable by Federal Union.

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Published

2022-12-01

How to Cite

Fridman, R. (2022). Non-incidence of Income Tax in Donations to Non-residents. RDTI Atual, (11), 80–97. https://doi.org/10.46801/2595-7155.11.4.2022.2277

Issue

No. 11 (2022)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2023 Rosa Fridman

Creative Commons License

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

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