International Tax Planning in Brazil: What to Expect Following Recent Case Law

Journal
Maito da Silveira, R.; Castro, L. Freitas de Moraes e
Brazil
Bulletin for International Taxation 2010 (Volume 64), No. 11
PriceUSD 45

This article examines three selected cases relating to international tax planning in Brazil, i.e. Volvo, Marcopolo and “Eagle 2”, both from the perspective of the Brazilian Federal Revenue Service and with regard to the possible legal arguments involved in each case in favour of the taxpayer.