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Material Detalhes (SCH00003180)
Tipo de material : LI     - Unidade: BBL-BH
Classificação : 349:336.22(81)
D812d

Autoria - Pessoal : Duarte Filho, Paulo César Teixeira.
Título: Double tax treaties policies fo Brasil: the brazilian model tax convention / Duarte Filho, Paulo César Teixeira.
Imprenta: Rio de Janeiro: Lumen Juris, 2018
Paginação: 481 p
ISBN: 978-85-519-0709-2
 
Notas gerais : Inclui notas de rodapé; bibliografia: p. 415-461; legislation: 461-476; case law, precedents: 476-481
Sumário: Chapter I - Relation between Domestic and International Laws on Tax Matters p. 7
1.1 General aspects p. 7
1.2 International conventions on tax matters and their hierarchy in the Brazilian legal system p. 9
1.3 Relation between the international law and the domestic infra-constitutional law p. 11
Chapter II- International Double Taxation and the conventions to avoid it p. 15
2.1 Phenomena of the international double taxation p. 15
2.2 Model tax conventions p. 17
2.2.1 General aspects p. 17
2.2.2 Development of the conventions to avoid double taxation p. 19
2.2.3 Characteristics and objectives of the conventions to avoid double taxation p. 22
2.2.4 Model conventions and their structure p. 26
2.2.4.1 OECD Model Tax Convention p. 28
2.2.4.2 UN Model Tax Convention p. 29
2.2.4.3 Additional relevant models: the US Model Tax Convention and the Andean Community Income and Capital Tax Convention p. 34
2.2.4.4 Partial considerations p. 36
2.3 Brazilian tax conventions p. 38
Chapter III - Personal and substantive coverage of the conventions to avoid double taxation p. 47
3.1 Personal coverage p. 47
3.1.1 Model tax conventions p. 47
3.1.2 Brazilian perspective and tax conventions p. 48
3.1.3 Overview of the Brazilian tax conventions p. 59
3.2 Substantive coverage p. 60
3.2.1 Model tax conventions p. 60
3.2.2 Brazilian perspective and tax conventions p. 62
3.2.3 Overview of the Brazilian tax conventions p. 69
Chapter IV - Allocation rules of the conventions to avoid double taxation p. 71
4.1 Real estate income (Article 6) p. 71
4.1.1 Model tax conventions p. 71
4.1.2 Brazilian perspective and tax conventions p. 72
4.1.3 Overview of the Brazilian tax conventions p. 74
4.2 Business profits: taxation in residence or source country (Articles 5 and 7) p. 75
4.2.1 Model tax conventions p. 75
4.2.1.1 Business profits and the taxation by the residence country (Article 7) p. 75
4.2.1.2 Business Profits and the taxation by the source country (Article 5) p. 81
4.2.2 Brazilian perspective and tax conventions p. 91
4.2.2.1 Business profits and the taxation by the residence country (Article 7) p. 91
4.2.2.2 Business Profits and the taxation by the source country (Article 5) p. 116
4.2.3 Overview of the Brazilian tax conventions p. 131
4.3 Profits from shipping, inland waterways transport and air transport companies (Article 8) p. 135
4.3.1 Model tax conventions p. 135
4.3.2 Brazilian perspective and tax conventions p. 136
4.3.3 Overview of the Brazilian tax conventions p. 139
4.4 Preliminary considerations on dividends, interest and royalties (Articles 10, 11 and 12) p. 140
4.5 Dividends (Article 10) p. 145
4.5.1 Model tax conventions p. 145
4.5.2 Brazilian perspective and tax conventions p. 150
4.5.3 Overview of the Brazilian tax conventions p. 160 4.6 Interest (Article 11) p. 164
4.6.1 Model tax conventions p. 164
4.6.2 Brazilian perspective and tax conventions p. 172
4.6.3 Overview of the Brazilian tax conventions p. 183
4.7 Royalties (Article 12) p. 188
4.7.1 Model tax conventions p. 188
4.7.2 Brazilian perspective and tax conventions p. 192
4.7.3 Overview of the Brazilian tax conventions p. 209
4.8 Capital gains (Article 13) p. 214
4.8.1 Model tax conventions p. 214
4.8.2 Brazilian perspective and tax conventions p. 215
4.8.3 Overview of the Brazilian tax conventions p. 219
4.9 Independent personal services (Article 14) p. 222
4.9.1 Model tax conventions p. 222
4.9.2 Brazilian perspective and tax conventions p. 226
4.9.3 Overview of the Brazilian tax conventions p. 239
4.10 Income from employment (Articles 15) p. 240
4.10.1 Model tax conventions p. 240
4.10.2 Brazilian perspective and tax conventions p. 243
4.10.3 Overview of the Brazilian tax conventions p. 246
4.11 Remuneration of directors (Article 16) p. 249
4.11.1 Model tax conventions p. 249
4.11.2 Brazilian perspective and tax conventions p. 250
4.11.3 Overview of the Brazilian tax conventions p. 253
4.12 Entertainers and sportspersons (Article 17) p. 253
4.12.1 Model tax conventions p. 253
4.12.2 Brazilian perspective and tax conventions p. 258
4.12.3 Overview of the Brazilian tax conventions p. 265
4.13 Pensions (Article 18) p. 266
4.13.1 Model tax conventions p. 266
4.13.2 Brazilian perspective and tax conventions p. 267
4.13.3 Overview of the Brazilian tax conventions p. 271
4.14 Government services (Article 19) p. 272
4.14.1 Model tax conventions p. 272
4.14.2 Brazilian perspective and tax conventions p. 273
4.14.3 Overview of the Brazilian tax conventions p. 277
4.15 Professors and students (Article 20) p. 279
4.15.1 Model tax conventions p. 279
4.15.2 Brazilian perspective and tax conventions p. 280
4.15.3 Overview of the Brazilian tax conventions p. 284
4.16 Other income (Article 21) p. 285
4.16.1 Model tax conventions p. 285
4.16.2 Brazilian perspective and tax conventions p. 286
4.16.3 Overview of the Brazilian tax conventions p. 289
4.17 Capital (Article 22) p. 289
4.17.1 Model tax conventions p. 289
4.17.2 Brazilian perspective and tax conventions p. 290
4.17.3 Overview of the Brazilian tax conventions p. 291
Chapter V - Methods for Elimination of Double Taxation p. 293
5.1 Model tax conventions p. 293
5.2 Brazilian perspective and tax conventions p. 296
5.2.1 General methods to avoid double taxation in the Brazilian conventions p. 296
5.2.2. Methods to avoid double taxation on dividends, interest and royalties in the Brazilian conventions p. 310
5.3 Overview of the Brazilian tax conventions p. 325
Chapter VI- Special Provisions p. 331
6.1 Associated enterprises (Article 9) p. 331
6.1.1 Model tax conventions p. 331
6.1.2 Brazilian perspective and tax conventions p. 333
6.1.3 Overview of the Brazilian tax conventions p. 336
6.2 Non-discrimination (Article 24) p. 337
6.2.1 Model tax conventions p. 337
6.2.2 Brazilian perspective and tax conventions p. 344
6.2.3 Overview of the Brazilian tax conventions p. 350 6.3 Mutual agreement procedure (Article 25) p. 352
6.3.1 Model tax conventions p. 352
6.3.2 Brazilian perspective and tax conventions p. 355
6.3.3 Overview of the Brazilian tax conventions p. 361
6.4 Exchange of information (Article 26) p. 362
6.4.1 Model tax conventions p. 362
6.4.2 Brazilian perspective and tax conventions p. 367
6.4.3 Overview of the Brazilian tax conventions p. 377
6.5 Assistance in collection of taxes (Article 27) p. 378
6.5.1 Model tax conventions p. 378
6.5.2 Brazilian perspective and tax conventions p. 378
6.5.3 Overview of the Brazilian tax conventions p.379
Final Considerations p. 381
ANNEX - The Brazilian Tax Model Convention p. 385
Bibliography p.415
 
Descritores: DOUBLE TAXATION-TREAT
INTERNATIONAL LAW
PUBLIC POLICY
BRAZIL

Tombo(s): 003595
 
SCH00003180


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