The Resource Countries' aggressive tax treaty planning : Brazil's case
Countries' aggressive tax treaty planning : Brazil's case
Resource Information
The item Countries' aggressive tax treaty planning : Brazil's case represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Countries' aggressive tax treaty planning : Brazil's case represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- 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
- Language
- eng
- Label
- Countries' aggressive tax treaty planning : Brazil's case
- Title
- Countries' aggressive tax treaty planning : Brazil's case
- 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
- Label
- Countries' aggressive tax treaty planning : Brazil's case
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Countries-aggressive-tax-treaty-planning-/bBLSScQAC5g/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Countries-aggressive-tax-treaty-planning-/bBLSScQAC5g/">Countries' aggressive tax treaty planning : Brazil's case</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Countries-aggressive-tax-treaty-planning-/bBLSScQAC5g/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Countries-aggressive-tax-treaty-planning-/bBLSScQAC5g/">Countries' aggressive tax treaty planning : Brazil's case</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
