Download or read book Double Tax Treaties Policies of Brazil written by Paulo César Filho Teixeira Duarte and published by . This book was released on 2018 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Convention with Brazil written by United States. President (1963-1969 : Johnson) and published by . This book was released on 1967 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Individuals Income under Double Taxation Conventions A Brazilian Approach written by Daniel Vitor Bellan and published by Kluwer Law International B.V.. This book was released on 2010-09-03 with total page 464 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax conventions (or tax treaties) provide a means of settling on a uniform basis the most common problems that arise in the field of international double taxation. Brazil has over two dozen such conventions in force. This number might seem small but the country will inevitably enter into more such treaties given its economic growth, foreign investments and economic globalization in general. Two highly practical aspects form the basis of the book’s analysis: interpretation and qualification under international tax law; and Brazil’s income tax on individuals. The author employs those starting points to tackle such thorny questions as: Is there coherence in the legal regime that is applicable to individuals’ income in double taxation treaties? Is this “system” for individuals consistent? Is it in accordance with Brazilian constitutional principles? Professionals dealing with Brazil’s tax regime will quickly find this work instructive, insightful and thought-provoking.
Download or read book Tax Conventions with Brazil Canada and Trinidad and Tobago written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1967 with total page 124 pages. Available in PDF, EPUB and Kindle. Book excerpt: Newly revised and expanded, the third edition of the Chambers Dictionary of World History contains many entries, providing clear and authoritative coverage of the most significant people, ideas and events of world history.
Download or read book Tax Conventions with Brazil Canada and Trinidad and Tobago written by United States. Congress. Senate. Foreign Relations and published by . This book was released on 1967 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Individuals Income Under Double Taxation Conventions written by and published by . This book was released on 2008 with total page 323 pages. Available in PDF, EPUB and Kindle. Book excerpt: This study analyses the treatment of income of individuals under Brazilian double taxation conventions. Each article of the Brazilian tax treaties is analysed in order to identify its characteristics, field of application, limits and criteria applied in the identification of taxpayers. The OECD Model Convention is also considered, since it is mirrored in Brazilian conventions. The analysis reveals the unconstitutional nature of Articles 17 and 19 of the Brazilian treaties as they contradict the constitutional principle of isonomy.
Download or read book Tax Conventions with Brazil France and the Philippines written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1968 with total page 58 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book A Brief Comparison Between Brazilian and American Tax Systems written by Alessandra Norat Mousinho and published by Editora Dialética. This book was released on 2021-03-16 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt: Na sociedade atual, em que temos muitos brasileiros investindo, trabalhando e residindo nos Estados Unidos, faz-se necessário compreender melhor o sistema tributário no Brasil e nos Estados Unidos, suas diferenças e semelhanças, bem como analisar mais profundamente como se dá a tributação de renda, especificamente de dividendos e ganho de capital. Este livro tem o objetivo de explicar ao leitor como funciona a tributação nos dois países de uma forma geral, aprofundando o tema na tributação de dividendos e ganho de capital.
Download or read book The Qualification of Technical Services in Brazilian Double Tax Treaties and the Possible Impacts of the Adoption of Article 12B UN Model Convention written by L.T. Pignatari and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The qualification of income derived from technical services in Brazilian double tax treaties has always been surrounded by significant controversy between tax authorities and taxpayers. The article examines the possible impacts of including Article 12B, the recent United Nations (UN) proposal for the taxation of the digital economy, in the qualification of technical services in Brazil. The article begins with the brief historical incursion into the qualification of technical services in Brazil and an overview of the new Article 12B of the UN Model Convention. In addition, it addresses the possible impacts of the adoption of such a provision in the Brazilian scenario and exposes the primary aspects of this new proposal. Finally, it discusses the Brazilian service taxation policy in the context of the digital economy.
Download or read book Brazil u2019 s International Tax Policy written by Sergio André Rocha Gomes Silva and published by . This book was released on 2017 with total page 345 pages. Available in PDF, EPUB and Kindle. Book excerpt: The focus of this research is the analysis of Brazil{u2019}s international tax policy, understood as the group of justifications and goals of the Country in the drafting of its domestic tax legislation, levied on cross-{u00AD}border transactions, and in the negotiation of international tax treaties. This analysis was made considering five different building blocks: Brazil{u2019}s double tax conventions; the Country{u2019}s transfer pricing and CFC regulations; the exchange of tax-{u00AD}related information; and the OECD/G-{u00AD}20 BEPS Project.
Download or read book Interpretation of Double Taxation Conventions written by Sergio André Rocha Gomes Silva and published by . This book was released on 2009 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Study of the interpretation of double taxation conventions (DTCs). The chapters successively consider: DTCs: historical evolution, legal nature, hierarchic position in Brazilian legal system, qualification as special taxation rules and objectives; Hermeneutic basis for present research; Interpretation of treaties and settlement of disputes in public international law; Question of qualifications in general theory of law and in private international law; Interpretation of DTCs; The issue of qualifications as regards DTCs; Breach of treaty by interpretation: Brazilian cases of taxation of remittances abroad resulting from rendering of services without transfer of technology and those received by Brazilian residents from Spanish ETVEs; Instruments for solution of interpretative differences in the field of DTCs.
Download or read book Brazil Tax Expenditure Rationalization Within Broader Tax Reform written by Maria Delgado Coelho and published by International Monetary Fund. This book was released on 2021-09-24 with total page 46 pages. Available in PDF, EPUB and Kindle. Book excerpt: The excessive complexity and burden of the Brazilian tax system, riddled by cumulative indirect taxes and heavy payroll contributions, have led to an accumulation of fiscal incentives aimed at reducing its burden on taxpayers and productive activities. Federal and subnational tax expenditures currently stand at over 5 percent of GDP. Rationalizing them can only be comprehensively feasible in the context of a broader sequenced tax reform, and could reduce resource misallocation and income inequality, as well as provide new revenues.
Download or read book Using Treaties and Holding Companies for Latin American Tax Planning written by Amanda D. Johnson and published by WorldTrade Executive, Inc.. This book was released on 2005 with total page 170 pages. Available in PDF, EPUB and Kindle. Book excerpt: Collection of articles providing an insight in the current status of tax treaties in Latin American and Caribbean countries, and dealing with holding companies and technical assistance, royalty and service payments.
Download or read book U S Tax Treaties written by United States. Internal Revenue Service and published by . This book was released on 1990 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Double Taxation and the League of Nations written by Sunita Jogarajan and published by Cambridge University Press. This book was released on 2018-05-10 with total page 425 pages. Available in PDF, EPUB and Kindle. Book excerpt: Modern-day tax treaties have their foundations in one of the three Model Tax Treaties developed by the League of Nations in 1928. Using previously unexplored archival material, Sunita Jogarajan provides the first in-depth examination of the development of the League's Models. This new research provides insights into questions such as the importance of double taxation versus tax evasion; the preference for source-taxation versus residence-taxation; the influence of theory and practice on the League's work; the development of bilateral rather than multilateral treaties; the influence of developing countries on the League's work; the role of Commentary in interpreting model tax treaties; and the influential factors and key individuals involved. A better understanding of the development of the original models will inform and help guide interpretation and reform of modern-day tax treaties. Additionally, this book will be of interest to scholars of international relations and the development of law at international organisations.
Download or read book Tax Treaty Case Law around the Globe 2019 written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2020-07-22 with total page 309 pages. Available in PDF, EPUB and Kindle. Book excerpt: A Global Overview of International Tax Disputes on DTC This book is a unique publication that gives a global overview of international tax disputes on double tax conventions and thereby fills a gap in the area of tax treaty case law. It covers the forty-one most important tax treaty cases which were decided around the world in 2018. The systematic structure of each chapter allows for the easy and efficient study and comparison of the various methods adopted for applying and interpreting tax treaties in different cases. With the continuously increasing importance of tax treaties, Tax Treaty Case Law around the Globe 2019 is a valuable reference tool for anyone interested in tax treaty case law. This book is of interest to tax practitioners, multinational businesses, policymakers, tax administrators, judges and academics.
Download or read book Introduction to the Law of Double Taxation Conventions written by Michael Lang and published by Linde Verlag GmbH. This book was released on 2021-04-01 with total page 266 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Law of Double Taxation Conventions Cross-border activities or transactions may trigger tax liability in two or more jurisdictions. In order to mitigate the financial burden resulting from these situations, States have entered into numerous double taxation conventions, which provide for rules that allocate the taxing rights between the contracting states. This handbook aims at providing an introduction to the law of double taxation conventions. It is designed for students – irrespective of their national background, but the author believes that it will also be of great help for tax experts who wish to know more about double taxation conventions, as well as for international law experts who wish to understand more about tax law. The handbook does not consider one jurisdiction in particular but rather takes examples from a wide range of different countries and their jurisdictions. It includes an overview of the problem of double taxation, the state practice in the conclusion of double tax conventions and their effects, the interpretation of double taxation conventions and treaty abuse. Furthermore, this updated handbook takes new developments into account occurred since the last edition of the book from 2013, in particular also the changes through OECD’s BEPS project and the Multilateral Instrument. It deals with the latest versions of the OECD Model Tax Conventions on Income and on Capital and the UN Model Double Taxation Convention between Developed and Developing Countries, both published in 2017, as well as the latest version of the OECD Model Double Taxation Convention on Estates and Inheritances and on Gifts.
