The Resource Countries' aggressive tax treaty planning : Brazil's case

Countries' aggressive tax treaty planning : Brazil's case

Label
Countries' aggressive tax treaty planning : Brazil's case
Title
Countries' aggressive tax treaty planning : Brazil's case
Creator
Subject
Language
eng
Summary
In the international taxation sphere, countries are channelling efforts and resources in the fight against 'aggressive tax planning' by enterprises and individuals. However, it is not unusual that countries will also use aggressive tax schemes to increase tax revenues, through measures that exceed internationally accepted standards. Brazil might be considered such a violator, at least from a moral standpoint. The country has been creating tax-like contributions to tax transactions with non-residents beyond the thresholds established in tax treaties. The objective of this article is to analyse whether discussions regarding morality in taxation can also be applied to State behaviours, demonstrating that shortcomings in ethics are not just the privilege of taxpayers
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016),
http://library.link/vocab/creatorName
Rocha, S.A
Geographic coverage
  • Latin America
  • South America
Language note
English
http://library.link/vocab/subjectName
  • tax treaty
  • aggressive tax planning
  • substance over form
  • good faith
Label
Countries' aggressive tax treaty planning : Brazil's case
Instantiates
Publication
Label
Countries' aggressive tax treaty planning : Brazil's case
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.37366609999999 4.9336932
Processing Feedback ...