The Resource Taxation of income earned by foreign entities controlled by or affiliated to Brazilian entities

Taxation of income earned by foreign entities controlled by or affiliated to Brazilian entities

Label
Taxation of income earned by foreign entities controlled by or affiliated to Brazilian entities
Title
Taxation of income earned by foreign entities controlled by or affiliated to Brazilian entities
Creator
Subject
Language
eng
Summary
Analysis of the Brazilian tax implications of the income earned by foreign companies that are controlled by or affiliated to Brazilian companies. It takes into consideration not only the judicial dispute involving the legality of the tax statute that sets forth such taxation in Brazil, but also the enforceability of this means of taxing income earned abroad when Brazil and the country in which the foreign company is located have a bilateral tax treaty in force
Citation source
In: Tax planning international review. - London. - Vol. 30 (2003),
http://library.link/vocab/creatorName
Souza Ferreira, R. Greco de
Geographic coverage
  • Latin America
  • South America
Language note
English
http://library.link/vocab/subjectName
  • earned income
  • foreign company
  • tax treaty
  • territoriality principle
Label
Taxation of income earned by foreign entities controlled by or affiliated to Brazilian entities
Instantiates
Publication
Label
Taxation of income earned by foreign entities controlled by or affiliated to Brazilian entities
Publication

Library Locations

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