Publication / JULY 2019

CARF sustains income tax exemption on the transfer of dividends to a third party

The Administrative Council of Tax Appeals (CARF), judged the Case nº 13896.004981/2008-34, adopting the understanding under which the distribution of profits to a natural person, even by a company in which one is not a partner or direct shareholder, is exempt from taxation of Income tax (IRPF), even if there is no formal manifestation of this desire by the partner.

Business law

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