This book is a result of the new legislation published in Brazil, which introduced the list of countries and dependencies considered favorable tax jurisdictions by Brazilian tax authorities. Our country has achieved a new importance in the world scenarios and can not be forgotten by professionals here and abroad. This book is a result of work from some of the most prestigious Tax Law Offices and Lawyers in Brazil and Europe.

Sub-título: The tax implications in Brazil
Autor: Andrea Bazzo Lauletta, Flavio Mifano, Luiz Felipe Centeno Ferraz e outros
Idioma: Inglês
Número de Páginas: 160
Formato: 14 x 21 cm capa dura
ISBN: 978-8562-32807-7

Contents
Introduction			11
Preface			13
I.	SECTION I – Brazilian Tax Perspective		17
II.	Alessandro Amadeu da Fonseca
III.	Andrea Bazzo Lauletta
IV.	Antonio Carlos Marchetti Guzman
V.	Flavio Mifano
VI.	Luiz Felipe Centeno Ferraz
Chapter 1			19
I.	Favorable Tax Jurisdiction and Privileged Tax RegimesA Guideline of the Brazilian Tax Legislation, its Tax Consequences and the Listing Procedure
Chapter 2			43
I.		The Concept of Favorable Tax Jurisdictions
Chapter 3			51
I.		The Concept of Privileged Tax Regime
Chapter 4			63
I.		Effects Transfer Pricing and Thin Capitalization Rules
Chapter 5			77
I.		Effects for Foreign Investments in the Brazilian Capital and Financial Markets
II.		SECTION II – International Overview
Article 1		The Netherlands and Luxembourg	89
I.		Juliana Dantas and Charlotte Kiès
Article 2		Spain	109
I.		Sonia Velasco and Olegario Soldevila
Article 3		United Kingdom	123
I.		Judith Harger and Graham Bough
Article 4		United States of America	139
I.		Richard L. Winston

Alguns dos mais prestigosos advogados e acadêmicos do Brasil, Espanha, Holanda e Luxemburgo, Reino Unido e Estados Unidos: Alessandro Amadeu da Fonseca, Andrea Bazzo Lauletta, Antonio Carlos Marchetti Guzman, Flavio Mifano, Luiz Felipe Centeno Ferraz; Juliana Dantas, Charlotte Kiès; Sonia Velasco, Olegario Soldevila; Judith Harger, Graham Brough; Richard L. Winston.

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