{"id":6812,"date":"2024-03-10T17:24:45","date_gmt":"2024-03-10T20:24:45","guid":{"rendered":"https:\/\/schoueri.com.br\/en\/?p=6812"},"modified":"2025-03-12T17:26:14","modified_gmt":"2025-03-12T20:26:14","slug":"artigo-8-da-lei-n-14-754-2023-e-os-acordos-para-evitar-a-dupla-tributacao-os-efeitos-da-opcao-pela-transparencia-da-entidade-controlada","status":"publish","type":"post","link":"https:\/\/schoueri.com.br\/en\/artigo-8-da-lei-n-14-754-2023-e-os-acordos-para-evitar-a-dupla-tributacao-os-efeitos-da-opcao-pela-transparencia-da-entidade-controlada\/","title":{"rendered":"Artigo 8 da Lei n. 14.754\/2023 e os Acordos para Evitar a Dupla Tributa\u00e7\u00e3o: os Efeitos da Op\u00e7\u00e3o pela Transpar\u00eancia da Entidade Controlada"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6812\" class=\"elementor elementor-6812\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c929dd4 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c929dd4\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f014cde\" data-id=\"f014cde\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8fadbae elementor-widget elementor-widget-button\" data-id=\"8fadbae\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/schoueri.com.br\/wp-content\/uploads\/2025\/03\/LES-Artigo-8-da-Lei-n.-14.754-e-os-Acordos-para-Evitar-a-Dupla-Tributacao_os-Efeitos-da-Opcao-pela-Transparencia-da-Entidade-Controlada.pdf\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">PDF<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b077ea3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"b077ea3\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d8fb8bf\" data-id=\"d8fb8bf\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-436b068 elementor-widget elementor-widget-text-editor\" data-id=\"436b068\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f28ba8b elementor-widget elementor-widget-theme-post-content\" data-id=\"f28ba8b\" data-element_type=\"widget\" data-widget_type=\"theme-post-content.default\"><div class=\"elementor-widget-container\"><div class=\"elementor elementor-7008\" data-elementor-type=\"wp-post\" data-elementor-id=\"7008\"><section class=\"elementor-section elementor-top-section elementor-element elementor-element-301655c elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"301655c\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-81d10a3\" data-id=\"81d10a3\" data-element_type=\"column\"><div class=\"elementor-widget-wrap elementor-element-populated\"><div class=\"elementor-element elementor-element-b217047 elementor-widget elementor-widget-text-editor\" data-id=\"b217047\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><p>SCHOUERI, L. E.; GALDINO, G. . Artigo 8 da Lei n. 14.754\/2023 e os Acordos para Evitar a Dupla Tributa\u00e7\u00e3o: os Efeitos da Op\u00e7\u00e3o pela Transpar\u00eancia da Entidade Controlada. In: Elisabeth Lewandowski Libertuci; Marcelo Magalh\u00e3es Peixoto. (Org.). Imposto de Renda da Pessoa F\u00edsica sobre Offshores e outros Bens no Exterior (Lei 14.754\/2023 e IN 2.180\/2024). 1 ed. S\u00e3o Paulo: MP Editora, 2024, v. 1, p. 171-206.<\/p><\/div><\/div><\/div><\/div><\/div><\/section><\/div><\/div><\/div><div class=\"elementor-element elementor-element-2999f0b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2999f0b\" data-element_type=\"widget\" data-widget_type=\"divider.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-divider\">\u00a0<\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>PDF SCHOUERI, L. E.; GALDINO, G. . Artigo 8 da Lei n. 14.754\/2023 e os Acordos para Evitar a Dupla Tributa\u00e7\u00e3o: os Efeitos da Op\u00e7\u00e3o pela Transpar\u00eancia da Entidade Controlada. In: Elisabeth Lewandowski Libertuci; Marcelo Magalh\u00e3es Peixoto. (Org.). Imposto de Renda da Pessoa F\u00edsica sobre Offshores e outros Bens no Exterior (Lei 14.754\/2023 e IN &hellip;<\/p>\n<p class=\"read-more\"> <a class=\"\" href=\"https:\/\/schoueri.com.br\/en\/artigo-8-da-lei-n-14-754-2023-e-os-acordos-para-evitar-a-dupla-tributacao-os-efeitos-da-opcao-pela-transparencia-da-entidade-controlada\/\"> <span class=\"screen-reader-text\">Artigo 8 da Lei n. 14.754\/2023 e os Acordos para Evitar a Dupla Tributa\u00e7\u00e3o: os Efeitos da Op\u00e7\u00e3o pela Transpar\u00eancia da Entidade Controlada<\/span> Leia mais &raquo;<\/a><\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":"","_wp_rev_ctl_limit":""},"categories":[48],"tags":[],"class_list":["post-6812","post","type-post","status-publish","format-standard","hentry","category-articles-book-chapters"],"acf":[],"_links":{"self":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts\/6812","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/comments?post=6812"}],"version-history":[{"count":0,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts\/6812\/revisions"}],"wp:attachment":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/media?parent=6812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/categories?post=6812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/tags?post=6812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}