You have no items in your shopping cart.

Interpretation Double Taxation Conventions

Interpretation Double Taxation Conventions General Theory and Brazilian Perspective

  • Author:
  • Publisher: Kluwer Law International
  • ISBN: 9789041128225
  • Published In: February 2009
  • Format: Hardback , 284 pages
  • Jurisdiction: Brazil ? Disclaimer:
    Countri(es) stated herein are used as reference only

List Price: HKD 1,620.00

HKD 1,571.40 Save HKD 48.60 (3%)

Delivery Time: around 2 weeks
Extra 2-10 working days if shipping address outside Hong Kong
Free delivery Hong Kong?
Hong Kong: free delivery (order over HKD 1000)
OR
  • Description 
  • Contents 
  • Details

    Over the last several years there's been a marked increased in the number of tax treaties entered into by Brazil. Although the impact of this trend on both lawyers and taxpayers has not yet fully emerged, this work provides valuable assistance in clarifying a number of its key effects.

    The author brings a unique perspective to the need to increase international trade and investment between Brazil and other countries by reducing double taxation of income. Thus, income tax treaties are presented as useful tools in establishing appropriate tax rules for a variety of international trade practices which in the past lacked clear and uniform legislation that would ensure reasonable and efficient taxation.

    The author also provides a lucid and very informative description of the history of income tax treaties, and offers an insightful discussion of the relationship between these treaties and internal Brazilian law.

    The integration of the world’s economies, and Brazil’s increasing reach into many markets until recently unexplored by its business community, gives particular importance to the author's analysis of the mechanisms for the interpretation and application of income tax treaties, particularly in connection with the resolution of international tax disputes.

    In sum, this work will quickly prove indispensable to professionals concerned with the interpretation and implementation of Brazil's double taxation conventions

     

     

  • Introduction.

    1. Double Taxation Conventions (DTCs): Historical Evolution, Legal Nature, Hierarchic Position in Brazilian Legal System, Qualification as Special Taxation Rules and Objectives

    2. Hermeneutic Basis for Present Research

    3. Interpretation of Treaties and Settlement of Disputes in Public International Law

    4. Question of Qualifications in General Theory of Law and in Private International Law

    5. Interpretations of DTCS

    6. The Issue of Qualifications as Regards DTCS

    7. Breach of Treaty by Interpretation: Brazilian Cases of Taxation of Remittances Abroad Resulting from Rendering of Services without Transfer of Technology and those Received by Brazilian Residents from Spanish ETVEs

    8. Instruments for Solution of Interpretative Divergences in Field of DTCs. Conclusion. Bibliography

You may also be interested in these books:

Company Law in Hong Kong: Insolvency 2022 (Hardcopy + e-Book)
Company Law in Hong Kong: Insolvency 2022 (Hardcopy + e-Book)

List Price: HKD 3,450.00

HKD 3,346.50 Save HKD 103.50 (3%)

Commissions on Inquiry in Hong Kong (Hardcopy + e-book)
Commissions on Inquiry in Hong Kong (Hardcopy + e-book)

List Price: HKD 1,500.00

HKD 1,350.00 Save HKD 150.00 (10%)

Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
Hong Kong Tax & Accounting Practical Toolkit (Basic Package)
HKD 3,000.00
The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)
The Hong Kong Company Secretary's Handbook: Practice and Procedure (11th Edition)

List Price: HKD 535.00

HKD 518.95 Save HKD 16.05 (3%)

A Practical Guide to Resolving Shareholder Disputes
A Practical Guide to Resolving Shareholder Disputes

List Price: HKD 1,500.00

HKD 1,455.00 Save HKD 45.00 (3%)

Law of Evidence in Hong Kong (Hardcopy + e-Book)
Law of Evidence in Hong Kong (Hardcopy + e-Book)

List Price: HKD 1,500.00

HKD 1,455.00 Save HKD 45.00 (3%)

Company Law in Hong Kong: Insolvency 2021 (Hardcopy + e-Book)
Company Law in Hong Kong: Insolvency 2021 (Hardcopy + e-Book)

List Price: HKD 3,350.00

HKD 3,249.50 Save HKD 100.50 (3%)

Company Law in Hong Kong: Practice and Procedure 2021 (Hardcopy + e-Book)
Company Law in Hong Kong: Practice and Procedure 2021 (Hardcopy + e-Book)

List Price: HKD 3,350.00

HKD 3,249.50 Save HKD 100.50 (3%)

Companies (Winding Up and Miscellaneous Provisions) Ordinance (Cap.32): Commentary and Annotations (2020 Edition) (Hardcopy + e-Book)
Companies (Winding Up and Miscellaneous Provisions) Ordinance (Cap.32): Commentary and Annotations (2020 Edition) (Hardcopy + e-Book)

List Price: HKD 1,800.00

HKD 1,746.00 Save HKD 54.00 (3%)

Bullen & Leake & Jacob’s Precedents of Pleadings Hong Kong, 3rd Edition (Hard Copy + e-Book)
Bullen & Leake & Jacob’s Precedents of Pleadings Hong Kong, 3rd Edition (Hard Copy + e-Book)

List Price: HKD 6,100.00

HKD 5,917.00 Save HKD 183.00 (3%)

Documentary Evidence in Hong Kong, 2nd Edition (Hardcopy + e-Book)
Documentary Evidence in Hong Kong, 2nd Edition (Hardcopy + e-Book)

List Price: HKD 3,000.00

HKD 2,910.00 Save HKD 90.00 (3%)

Hong Kong Company Law Cases (2008-2020)
Hong Kong Company Law Cases (2008-2020)

List Price: HKD 40,000.00

HKD 38,800.00 Save HKD 1,200.00 (3%)

Hong Kong Company Law Online
Hong Kong Company Law Online

List Price: HKD 20,000.00

HKD 19,400.00 Save HKD 600.00 (3%)

Sentencing in Hong Kong, 9th Edition
Sentencing in Hong Kong, 9th Edition

List Price: HKD 2,800.00

HKD 2,716.00 Save HKD 84.00 (3%)

Hong Kong Company Law, 15th Edition
Hong Kong Company Law, 15th Edition

List Price: HKD 492.00

HKD 477.24 Save HKD 14.76 (3%)

Butterworths Hong Kong Securities Law Handbook, 6th Edition
Butterworths Hong Kong Securities Law Handbook, 6th Edition

List Price: HKD 3,500.00

HKD 3,395.00 Save HKD 105.00 (3%)

Hong Kong Law of Evidence
Hong Kong Law of Evidence

List Price: HKD 1,680.00

HKD 1,629.60 Save HKD 50.40 (3%)

Hong Kong Directors' Manual, 4th Edition
Hong Kong Directors' Manual, 4th Edition

List Price: HKD 1,800.00

HKD 1,746.00 Save HKD 54.00 (3%)

Personal Injury Tables Hong Kong 2019
Personal Injury Tables Hong Kong 2019

List Price: HKD 1,250.00

HKD 1,212.50 Save HKD 37.50 (3%)

Hong Kong Company Secretary Checklist
Hong Kong Company Secretary Checklist

List Price: HKD 788.00

HKD 764.36 Save HKD 23.64 (3%)