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. 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 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 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 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 Convention with Brazil written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1967 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax Convention with Brazil written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1967 with total page 31 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book An Old Idea and a New Start Brazil U S Tax Treaty Negotiations written by D. Hora do Paço and published by . This book was released on 2021 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the authors consider the need for Brazil and the United States to conclude a tax treaty.
Download or read book The Taxation of Foreign Investment in Brazil written by Alberto Xavier and published by Springer. This book was released on 1980-02-29 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt: Monograph providing a general view of foreign investment in Brazil. The taxation of branches and representatives of foreign companies doing business in Brazil and the taxation of dividends, interest and royalties and double taxation treaties are considered.
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 Qualification of Services Under Double Tax Treaties in Brazil Open Issues After Iberdrola Case written by L. Freitas de Moraes e Castro and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article analyses the discussion regarding the tax assessment of withholding income tax on service fees paid from Brazil to other countries that have entered into a double tax treaty with it. Mainly, after the judicial precedent known as the Iberdrola case, the Brazilian Superior Court of Justice left without analysis several issues that may play a role against future discussions on the qualification of such income under the treaty, namely the possible application of Article 12 and Article 14 to such streams of income. Although the Iberdrola case was favourable to taxpayers, since it applied Article 7 to prevent Brazil from levying the withholding tax of service payments from Brazil to Spain, it has failed to discuss if the technical service fees would be qualified under Royalties - due to a specific protocol stating so - or Independent Personal Services - due to specific wording of the double tax treaties entered into by Brazil. Due to this short-sided view of Brazilian courts, taxpayers should be aware that the precedents on the matter so far left out important issues to be examined, which can be crucial in case of a shift of position on the subject, in the near future.
Download or read book Bilateral Income Tax Treaty Between Brazil and South Africa written by A.C. Akie Utumi and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This continues the series of articles focusing on bilateral tax treaties signed by Brazil. The series provides an overview of a specific tax treaty as well as commenting on any Brazilian administrative or judicial precedents applying the treaty, and highlighting the impact of the OECD Base Erosion and Profit Shifting (BEPS) project in its application.
Download or read book The Tax Convention between Brazil and Sweden written by Gilberto de Ulhõa Canto and published by . This book was released on 1968 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tax and Trade Guide Brazil written by Arthur Andersen & Co and published by . This book was released on 1980 with total page 60 pages. Available in PDF, EPUB and Kindle. Book excerpt:
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 The Tax Convention Between Brazil and Sweden with Brazilian Commentaries written by Gilberto de Ulhôa Canto and published by . This book was released on 1968 with total page 51 pages. Available in PDF, EPUB and Kindle. Book excerpt:
