Countries' aggressive tax treaty planning : Brazil's case
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The work Countries' aggressive tax treaty planning : Brazil's case represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
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Countries' aggressive tax treaty planning : Brazil's case
Resource Information
The work Countries' aggressive tax treaty planning : Brazil's case represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Continuing Resources.
- Label
- Countries' aggressive tax treaty planning : Brazil's case
- Language
- eng
- Summary
- In the international taxation sphere, countries are channelling efforts and resources in the fight against 'aggressive tax planning' by enterprises and individuals. However, it is not unusual that countries will also use aggressive tax schemes to increase tax revenues, through measures that exceed internationally accepted standards. Brazil might be considered such a violator, at least from a moral standpoint. The country has been creating tax-like contributions to tax transactions with non-residents beyond the thresholds established in tax treaties. The objective of this article is to analyse whether discussions regarding morality in taxation can also be applied to State behaviours, demonstrating that shortcomings in ethics are not just the privilege of taxpayers
- Citation source
- In: Intertax. - Alphen aan den Rijn. - Vol. 44 (2016),
- Geographic coverage
-
- Latin America
- South America
- Language note
- English
Context
Context of Countries' aggressive tax treaty planning : Brazil's caseWork of
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