The Resource Brazil's anti-treaty shopping measures : current and future developments regarding beneficial ownership and limitation on benefits clauses in tax treaties

Brazil's anti-treaty shopping measures : current and future developments regarding beneficial ownership and limitation on benefits clauses in tax treaties

Label
Brazil's anti-treaty shopping measures : current and future developments regarding beneficial ownership and limitation on benefits clauses in tax treaties
Title
Brazil's anti-treaty shopping measures : current and future developments regarding beneficial ownership and limitation on benefits clauses in tax treaties
Creator
Subject
Language
eng
Summary
The author, in this article, considers recent developments with regard to Brazil's tax treaty policy, with particular emphasis on Brazil's position regarding beneficial ownership and limitation on benefits provisions in the context of treaty shopping
Citation source
In: Bulletin for international taxation. - Amsterdam. - Vol. 65 (2011),
http://library.link/vocab/creatorName
Castro, L. Freitas de Moraes e
Geographic coverage
Latin America
Language note
English
http://library.link/vocab/subjectName
  • beneficial ownership
  • anti-avoidance
  • treaty shopping
  • LoB
  • tax treaty
Label
Brazil's anti-treaty shopping measures : current and future developments regarding beneficial ownership and limitation on benefits clauses in tax treaties
Instantiates
Publication
Label
Brazil's anti-treaty shopping measures : current and future developments regarding beneficial ownership and limitation on benefits clauses in tax treaties
Publication

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