Reflections about the implementation of the special arrangement of exchange rate adjustmente and tax - Law 13.254/16
The Special Regularization Exchange Regime and Tax (RERCT), also called the Repatriation of Capital Program was implemented by Law 13.254/16 and aims to stimulate Brazilian taxpayers who have fortunes abroad, to regularize their assets through statement before then repatriate them in Brazil. This ar...
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| Format: | Article |
| Language: | Portuguese |
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Instituto Carlos Alexandre Moraes - ICAM
2018-12-01
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| Series: | Revista de Constitucionalização do Direito Brasileiro |
| Online Access: | http://revistareconto.com.br/index.php/Reconto/article/view/65 |