Søkt på: Bøker av Sergio André Rocha
totalt 8 treff
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 …
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 …
A Multilateral Convention for Tax
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 Sovereignty in the BEPS Era
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 …