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Título: TRIBUTARY PLANNING AND SUCCESSIONAL PLANNINGFOR INDIVIDUAL REAL ESTATE OWNERS
Autor(es): ANDRE KAZUO NAKAMURA
Colaborador(es): ROBERTO GIL UCHOA - Orientador
Catalogação: 17/OUT/2005 Língua(s): PORTUGUESE - BRAZIL
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.
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
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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