Coverart for item
The Resource Double tax treaties policies of Brazil : the Brazilian model tax convention

Double tax treaties policies of Brazil : the Brazilian model tax convention

Label
Double tax treaties policies of Brazil : the Brazilian model tax convention
Title
Double tax treaties policies of Brazil : the Brazilian model tax convention
Creator
Subject
Language
  • eng
  • eng
Summary
This study focuses on the Brazilian policies behind the tax treaties with several countries, depicting their reasons, practical consequences and tendencies. Based on the premises developed along the study, it was possible to structure a Brazilian model tax convention for current and future treaty negotiations, should the Federal Government decide to develop one and publish it. The book consists of six chapters. The first chapter discusses how Brazilian domestic law considers the international conventions and which hierarchic position the double tax conventions have compared to internal legislation. The second chapter deals with the foundations of international tax law, international double taxation and model convention designs to avoid it. The book considers the principles of the main models and their applicability for Brazilian standards and policies. The next chapters discuss the OECD and UN Model, starting with the personal and material scope of the conventions and followed by the rules related to the allocation of taxing rights, the methods for the elimination of double taxation and special provisions. In each chapter, the book indicates Brazilian policies for the various provisions, origin and reasons. Finally, the author provides concluding remarks about the Brazilian tax treaty policies and, based on them, a proposal for a Brazilian model tax convention for current and future application
http://library.link/vocab/creatorName
Duarte Filho, P.C. Teixeira
Geographic coverage
Latin America
Index
no index present
Language note
English
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • UN Model
  • model tax treaty
  • allocation of taxing rights
  • international taxation
Label
Double tax treaties policies of Brazil : the Brazilian model tax convention
Instantiates
Publication
Extent
481 p.
Isbn
9788551907092
Label
Double tax treaties policies of Brazil : the Brazilian model tax convention
Publication
Extent
481 p.
Isbn
9788551907092

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
Processing Feedback ...