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The Resource Individuals' income under double taxation conventions : a Brazilian approach

Individuals' income under double taxation conventions : a Brazilian approach

Label
Individuals' income under double taxation conventions : a Brazilian approach
Title
Individuals' income under double taxation conventions : a Brazilian approach
Creator
Subject
Language
eng
Summary
This book analyses the treatment of income of individuals under Brazilian double taxation conventions. Each article of the Brazilian tax treaties is analysed in order to identify its characteristics, field of application, limits and criteria applied in the identification of taxpayers. The OECD Model Convention is also considered, since it is mirrored in Brazilian conventions. The analysis reveals the unconstitutional nature of Articles 17 and 19 of the Brazilian treaties as they contradict the constitutional principle of isonomy
http://library.link/vocab/creatorName
Bellan, D.V
Geographic coverage
  • Latin America
  • South America
Index
no index present
Literary form
non fiction
http://library.link/vocab/subjectName
  • OECD Model
  • tax treaty
  • treaty interpretation
  • individual income tax
  • constitutional law
  • entertainer
  • sportsmen
Label
Individuals' income under double taxation conventions : a Brazilian approach
Instantiates
Publication
Extent
xxiv, 439 p.
Isbn
9789041154958
Isbn Type
(web-ISBN)
Label
Individuals' income under double taxation conventions : a Brazilian approach
Publication
Extent
xxiv, 439 p.
Isbn
9789041154958
Isbn Type
(web-ISBN)

Library Locations

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