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Good morning. Great material to understand about the Declaration of definitive departure from the country!!!
I have a son who moved to the USA in 2021 and started studying at university. I declared him as a dependent in the past, but as he started working there in the USA in 2021 I didn't declare him as a dependent this year. In this case, should my son file a tax return in Brazil or file a declaration of permanent departure from the country, or should he only file a tax return in the USA and not do anything here in Brazil? He didn't have any income, assets or investments in Brazil in 2021. Thank you for clarifying my doubts,