•Provide for a structured analysis of the
mechanisms for taxation of income derived from cross-border transactions
•Discussion of the interplay between
income tax rules of different jurisdictions and the formation of a so-called
international tax system
•Comprehension of the main Brazilian
income tax rules applicable to cross border transactions, especially in
relation to:
- Outbound
income flows earned by non-residents in inbound transactions
- Inbound
income flows earned by residents
outbound transactions
- Transfer
pricing and other rules for allocation of taxable income within a group
- Docente: Gustavo Goncalves Vettori