•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 Gonçalves Vettori