Unlocking the complexities of individual tax residence is crucial for navigating both domestic and international income taxation. However, Brazil’s current tax residence rules have fallen behind the pace of technological advancements and cultural shifts over the past century, leading to significant uncertainties. This analysis not only highlights these challenges but also presents a strategic proposal to modernize Brazil’s tax legislation. By enhancing clarity and fairness, the updated rules will simplify compliance and reduce administrative burdens, ultimately fostering a more efficient tax system. Discover how this initiative aims to transform the landscape of individual tax residence in Brazil for a more equitable and streamlined approach.
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Master’s degree in International Tax Law and Development from the Brazilian Institute of Tax Law (IBDT). Federal Tax Auditor at the Brazilian Federal Revenue, with experience in the International Taxation Division/Cosit, at the DRJ/Brasília, and in the MAP/OECD Forum. Served as Head of the International Taxation Division of the Federal Revenue and as International Relations Advisor in the Office of the Brazilian Federal Revenue.