🌎 The Presidency of the Republic of Brazil (Presidência da República) has just released Volume 26, Number 139, of its prestigious Law Journal (“Revista Jurídica da Presidência”). Two of its articles explore tax topics that are relevant for Brazilian scholars/practitioners and that might be of interest to a wider LatAm (and global) audience. They are:
✅ “La réforme fiscale : une opportunité pour le développement urbain au Brésil” (“Tax reform: a window of opportunity for urban-environmental development in Brazil”), by Alice Fuchs-Cessot, Lise Tupiassu Merlin, Bruno Soeiro Vieira and Iracema de Lourdes Teixeira Vieira. Available in French: https://bit.ly/477qXJ8
✅ “A legislação brasileira de tributação de lucros auferidos por controladas no exterior: momento para mudanças” (“Brazil’s CFC legislation: time for changes”), by Tarsila Fernandes. Available in Portuguese: https://bit.ly/4e08xME
If you are interested in learning more about the Brazilian tax reform as well as the country’s recent history with CFC rules, here is a list of articles about those topics recommended by the Latin American Tax Policy Forum (LATPF):
➡ “Reforma Tributária Brasileira: Uma Comparação Prática com o Sistema Canadense” (“Brazilian Tax Reform: a Practical Comparison with the Canadian System”), by Eric Castro e Silva, Bruna Maria Nunes Lima and Vitória Bárbara da Silva Carvalho. Published by IBDT – Instituto Brasileiro de Direito Tributário (2024). Available in Portuguese: https://bit.ly/4cPYPM6
➡ “Constructive Ownership and the Meaning of Control for CFC Purposes”, by Lucas de Lima Carvalho. Published on Tax Notes International (2024). Available here: https://bit.ly/3UWcPOA
➡ “A Não Cumulatividade do IVA-Dual (CBS e IBS) Prevista na Proposta de Reforma Tributária” (“The Non-cumulativeness of Dual VAT (CBS and IBS) Provided in the Tax Reform”), by Antônio Guedes Alcoforado. Published by APET Direito Tributário (2024). Available in Portuguese: https://bit.ly/3Tde4aL
➡ “A Tributação dos Lucros Oriundos do Exterior Contida na Lei n. 12.973/2014 e a Ação n. 3 do Projeto BEPS G20/OCDE” (“Taxation of Foreign Profits Contained in Law n. 12.973/2014 and Action no. 3 of the BEPS G20/OECD Project”), by Thiago Seixas Salgado. Published by IBDT – Instituto Brasileiro de Direito Tributário (2021). Available in Portuguese: https://bit.ly/4cMTSn1
