Curso de IRPF

Authors

Charles William McNaughton

Publisher

Noeses, São Paulo

Year

2022

Edition

2. ed. rev., atual. e ampl.

Pages

894

Foreword

Paulo de Barros Carvalho

ISBN

978-65-89888-44-4

A complete course on Brazilian personal income tax, in a revised, updated and expanded 2nd edition. It covers the incidence of the tax, income and deductions, capital gains, the taxation of investments and the effects on succession planning.

Contents

1. 01Part I – The legal regime of personal income tax (IRPF) in the Constitution
2. 02Part II – The legal regime of IRPF in the National Tax Code
3. 03Part III – The rule of incidence of IRPF – annual adjustment in federal legislation
4. 04Part IV – Final taxation, exclusive withholding at source and treatment as a legal entity
5. 05Part V – Treatment of individuals as legal entities