Título: | TRIBUTARY PLANNING AND SUCCESSIONAL PLANNINGFOR INDIVIDUAL REAL ESTATE OWNERS | ||||||||||||
Autor(es): |
ANDRE KAZUO NAKAMURA |
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Colaborador(es): |
ROBERTO GIL UCHOA - Orientador |
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Catalogação: | 17/OUT/2005 | Língua(s): | PORTUGUESE - BRAZIL |
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Tipo: | TEXT | Subtipo: | SENIOR PROJECT | ||||||||||
Notas: |
[pt] Todos os dados constantes dos documentos são de inteira responsabilidade de seus autores. Os dados utilizados nas descrições dos documentos estão em conformidade com os sistemas da administração da PUC-Rio. [en] All data contained in the documents are the sole responsibility of the authors. The data used in the descriptions of the documents are in conformity with the systems of the administration of PUC-Rio. |
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Referência(s): |
[pt] https://www.maxwell.vrac.puc-rio.br/projetosEspeciais/TFCs/consultas/conteudo.php?strSecao=resultado&nrSeq=7275@1 [en] https://www.maxwell.vrac.puc-rio.br/projetosEspeciais/TFCs/consultas/conteudo.php?strSecao=resultado&nrSeq=7275@2 |
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DOI: | https://doi.org/10.17771/PUCRio.acad.7275 | ||||||||||||
Resumo: | |||||||||||||
Several models for tributary planning have been developed
in order to reduce the
tax burden related to real estate income, obtained by real
estate owners. These
models may also allow a successor planning development.
There is one model
among all the ones that have been developed that is called
holding familiar. Its
main goal is to transfer individual assets to corporate.
This paper aims at
analyzing the financial viability of the implementation of
this model through a
case study.
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