The Resource Are international double tax treaties binding in Brazil?

Are international double tax treaties binding in Brazil?

Label
Are international double tax treaties binding in Brazil?
Title
Are international double tax treaties binding in Brazil?
Creator
Subject
Language
eng
Summary
The Brazilian Revenue Services has long maintained that Article VII of the OECD Model Tax Treaty, and therefore tax treaties to which it is a signatory which include this article, does not apply, and that taxpayers are liable to withholding tax in Brazil. This article recounts a recent case (Copesul) which tests this claim
Citation source
In: Tax planning international review. - London. - Vol. 39 (2012),
http://library.link/vocab/creatorName
Stuber, W
Geographic coverage
  • South America
  • Latin America
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • OECD Model
  • withholding tax
  • case law
Label
Are international double tax treaties binding in Brazil?
Instantiates
Publication
Label
Are international double tax treaties binding in Brazil?
Publication

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