EAC0560 - International Tax (2024)

•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