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Cartilha: Noções Básicas de Tributos dos EUA para indivíduos estrangeiros



The U.S. Constitution does not grant or limit the power to tax certain materialities to each entity of the federation. It is thus important to have in mind the most relevant federal and Floridian taxes that may be levied upon a foreign individual, as well as the basic extents to which such taxes may be levied.

This booklet will focus on preliminary issues regarding the individual income tax, the estate tax, and the gift tax, as applied to foreigners.


By J. Rubens Scharlack.


Download the booklet here.

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