The Resource Service income under Brazilian tax treaties : the possible end of the article 7 v. article 21 battle, but the start of a new old one?
Service income under Brazilian tax treaties : the possible end of the article 7 v. article 21 battle, but the start of a new old one?
Resource Information
The item Service income under Brazilian tax treaties : the possible end of the article 7 v. article 21 battle, but the start of a new old one? 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 Service income under Brazilian tax treaties : the possible end of the article 7 v. article 21 battle, but the start of a new old one? 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 this article the author presents the internal review by the Brazilian tax authorities of its position concerning the treatment of technical service income under tax treaties against the background of recent court decisions and the manifested intention of the Finnish government to denounce the Brazil-Finland tax treaty. It reveals that, although the article 7 v. article 21 battle may be close to an end, some elements in the internal review process suggest that taxpayers may face an old and thought-to-be-over battle again
- Language
- eng
- Label
- Service income under Brazilian tax treaties : the possible end of the article 7 v. article 21 battle, but the start of a new old one?
- Title
- Service income under Brazilian tax treaties : the possible end of the article 7 v. article 21 battle, but the start of a new old one?
- Language
- eng
- Summary
- In this article the author presents the internal review by the Brazilian tax authorities of its position concerning the treatment of technical service income under tax treaties against the background of recent court decisions and the manifested intention of the Finnish government to denounce the Brazil-Finland tax treaty. It reveals that, although the article 7 v. article 21 battle may be close to an end, some elements in the internal review process suggest that taxpayers may face an old and thought-to-be-over battle again
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 42 (2014),
- http://library.link/vocab/creatorName
- Ferreira, V. Arruda
- Geographic coverage
-
- Latin America
- South America
- Language note
- English
- http://library.link/vocab/subjectName
-
- tax treaty
- technical services
- transfer of technology
- income classification
- other income
- royalties
- Label
- Service income under Brazilian tax treaties : the possible end of the article 7 v. article 21 battle, but the start of a new old one?
- Label
- Service income under Brazilian tax treaties : the possible end of the article 7 v. article 21 battle, but the start of a new old one?
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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/Service-income-under-Brazilian-tax-treaties--the/3Y9zAUrnRQc/" 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/Service-income-under-Brazilian-tax-treaties--the/3Y9zAUrnRQc/">Service income under Brazilian tax treaties : the possible end of the article 7 v. article 21 battle, but the start of a new old one?</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/Service-income-under-Brazilian-tax-treaties--the/3Y9zAUrnRQc/" 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/Service-income-under-Brazilian-tax-treaties--the/3Y9zAUrnRQc/">Service income under Brazilian tax treaties : the possible end of the article 7 v. article 21 battle, but the start of a new old one?</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>
