Brazil - Tax Aspects of Financial Market Transactions
- C.A. Takano; M. Przepiorka
- Derivatives & Financial Instruments, 2016 (Volume 18), No 5
- 17 November 2016
The authors provide an overview of the aspects of the taxation of transactions on the Brazilian financial market, presenting the main issues that can affect the attraction of foreign investment, as well as challenges that arise under the current Brazilian legal framework in light of relevant tax issues worldwide, such as exchange of information on tax matters and the classification of hybrid financial instruments.