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The Resource Direito fiscal internacional de Moçambique : as convenções de dupla tributação (com especial foco em Macau e Portugal)

Direito fiscal internacional de Moçambique : as convenções de dupla tributação (com especial foco em Macau e Portugal)

Label
Direito fiscal internacional de Moçambique : as convenções de dupla tributação (com especial foco em Macau e Portugal)
Title
Direito fiscal internacional de Moçambique : as convenções de dupla tributação (com especial foco em Macau e Portugal)
Creator
Subject
Language
eng
Summary
International tax law of Mozambique: the double taxation treaties (with special focus on Macau and Portugal). This book provides an article-by-article commentary on and analysis of the tax treaties concluded by Mozambique. It starts off with more general and abstract observations in the line of the 2014 Commentaries on the OECD Model, and then continues with an analysis of the concrete regulations such as negotiated with South Africa, Botswana, United Arab Emirates, India, Italy, Macau, Mauritius, Portugal and Vietnam. Each commentary concludes with a short description of the applicable domestic law in Mozambique, Macau and Portugal. The full texts of the treaties are appended
http://library.link/vocab/creatorName
  • Santiago, B
  • Teixeira, S
Geographic coverage
  • Africa
  • Asia
  • European Union
  • Europe
Index
no index present
Language note
Portuguese
Literary form
non fiction
Series statement
MLGTS
http://library.link/vocab/subjectName
  • international tax law
  • tax treaty
  • residence
  • PE
  • immovable property
  • business income
  • associated enterprises
  • dividend
  • interest
  • royalties
  • technical services
  • capital gains
  • employment income
  • artist (creative)
  • sportsmen
  • pension
  • avoidance of double taxation
  • non-discrimination
  • exchange of information
  • diplomatic privileges
Label
Direito fiscal internacional de Moçambique : as convenções de dupla tributação (com especial foco em Macau e Portugal)
Instantiates
Publication
Extent
477 p.
Isbn
9789724069135
Label
Direito fiscal internacional de Moçambique : as convenções de dupla tributação (com especial foco em Macau e Portugal)
Publication
Extent
477 p.
Isbn
9789724069135

Library Locations

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