8 questions and answers about taxation of investments abroad

The government has changed the taxation rules for individuals who have investments, controlled entities or trusts abroad. The changes were published by Provisional Measure (MP) 1,171, on the last 30th in an extraordinary edition of the Official Gazette.
In an interview with ESTADÃO, Mariana A. explains about the MP, mainly with regard to the taxation of controlled entities and trusts.

To check it out, visit: https://lnkd.in/dzRqRccA

Related publications

Law 14,611, of July 2023, and equal pay

Law No. 14,611 was published, bringing a new angle to wage equality and remuneration criteria between women and men who perform work of equal value or perform the same function, as well as amending the Consolidation of Labor Laws (CLT), which now provides for a fine of 10 times the amount of the new salary owed by the employer to the discriminated employee, and increased to twice as much, in case of recurrence, without prejudice to other legal sanctions. In addition, the same law determines…

Taxation of profits and dividends: legislative change

In Brazil, the distribution of profits and dividends calculated based on the results calculated by the companies is not subject to income tax. In practice, corporate entities tax their profit with a nominal rate, as a rule, at the rate of 34% (income tax “IRPJ”, its additional IRPJ and social contribution on net profit “CSLL”), but their distribution to domestic partners and shareholders is exempt, causing no further taxation. This exemption originates from a legislative change in 1995, with the enactment of Law 9249/95, which…

TJSP rules out ITCMD on inheritances and donations from abroad

In an article for Monitor Mercantil, Carolina Pereira Rezende and Samantha Teresa Berard Jorge comment on the recent decisions of the TJSP that applied the STF’s understanding of Theme 825 to rule out the collection of ITCMD on inheritances and donations from abroad. “As a reminder, Theme 825, judged under general repercussion by the Federal Supreme Court, defined that states are unable to collect ITCMD without the intervention of a Complementary Law, when assets, inheritances, donors or deceased persons are located abroad,” they add. Read…