Sökt på: Böcker av Sergio André Rocha
totalt 8 träffar
Tax Sovereignty in the BEPS Era
The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and …
Tax Treaty Interpretation
Because the normative concepts referred to in tax treaties are susceptible to contextual variation, the rules embedded in such treaties cannot be applied without interpretation. In …
Tax Sovereignty in the BEPS Era
The power of a country to freely design its tax system is generally understood to be an integral feature of sovereignty. However, as an inevitable result of globalization and …
A Multilateral Convention for Tax
Tax Sovereignty in the BEPS Era
Multilateral Convention for Tax
The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) is the most forceful multilateral initiative to coordinate …
Interpretation of Double Taxation Conventions
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 …