Brazil - Brazilian Taxation of Offshore Personal Investments: Recent Trends and Challenges in the Aftermath of the Voluntary Disclosure Programme
- F. Rubinstein; G.G. Vettori
- Derivatives & Financial Instruments, 2018 (Volume 20), No 2
- 13 February 2018
This article analyses the Brazilian compliance and tax implications of outbound portfolio investments made by Brazilian resident individuals, a timely and relevant issue in the aftermath of the recent of the Brazilian voluntary disclosure programme. The article compares the specific rules applicable to direct ownership of financial assets as opposed to personal investment companies.