Brazil

Brazil

The Brazilian capital market is characterized by a great deal of uncertainty, not only as far as the economic environment is concerned but also with respect to the regulatory framework. New products are constantly being developed and introduced while financial and tax regulations often lag behind, f...

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Veröffentlicht in:International tax review 2001-01 (2), p.17
Hauptverfasser: Solano, Manuel, Lopez, Alberto, Kadar, Zsuzsanna, Vargas, Ricardo
Format: Magazinearticle
Sprache:eng
Schlagworte:
Accounting
Banking
Capital markets
Central banks
Derivatives
Financial institutions
Hedging
Income taxes
Leasing companies
Registration
Stock exchanges
Tax regulations
Tax services
Taxable income
Taxation
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Beschreibung
Zusammenfassung:The Brazilian capital market is characterized by a great deal of uncertainty, not only as far as the economic environment is concerned but also with respect to the regulatory framework. New products are constantly being developed and introduced while financial and tax regulations often lag behind, forcing market participants to use general rules. An overview of the basic tax rules applying to capital market products in Brazil is presented. Some of the topics discussed include: 1. derivative financial instruments, 2. accounting and taxation treatment of derivatives transactions, and 3. income taxes.
ISSN:0958-7594