Pignatari, Leonardo Thomaz
The qualification of technical services in Brazilian double tax treaties and the possible impacts of the adoption of article 12B, UN Model Convention / Leonardo Thomaz Pignatari .-- , 2021
Disponible también en formato electrónico.
Resumen.
The qualification of income derived from technical services in Brazilian double tax treaties has always been surrounded by significant controversy between tax authorities and taxpayers. The article examines the possible impacts of including Article 12B, the recent United Nations (UN) proposal for the taxation of the digital economy, in the qualification of technical services in Brazil. The article begins with the brief historical incursion into the qualification of technical services in Brazil and an overview of the new Article 12B of the UN Model Convention. In addition, it addresses the possible impacts of the adoption of such a provision in the Brazilian scenario and exposes the primary aspects of this new proposal. Finally, it discusses the Brazilian service taxation policy in the context of the digital economy.
ECONOMÍA DIGITAL
SERVICIOS DIGITALES
ASISTENCIA TECNICA
DOBLE IMPOSICION
CONVENIOS
BRASIL
Intertax 0165-2826v. 49, Issues 8-9, August/September 2021, p. 674-690
The qualification of technical services in Brazilian double tax treaties and the possible impacts of the adoption of article 12B, UN Model Convention / Leonardo Thomaz Pignatari .-- , 2021
Disponible también en formato electrónico.
Resumen.
The qualification of income derived from technical services in Brazilian double tax treaties has always been surrounded by significant controversy between tax authorities and taxpayers. The article examines the possible impacts of including Article 12B, the recent United Nations (UN) proposal for the taxation of the digital economy, in the qualification of technical services in Brazil. The article begins with the brief historical incursion into the qualification of technical services in Brazil and an overview of the new Article 12B of the UN Model Convention. In addition, it addresses the possible impacts of the adoption of such a provision in the Brazilian scenario and exposes the primary aspects of this new proposal. Finally, it discusses the Brazilian service taxation policy in the context of the digital economy.
ECONOMÍA DIGITAL
SERVICIOS DIGITALES
ASISTENCIA TECNICA
DOBLE IMPOSICION
CONVENIOS
BRASIL
Intertax 0165-2826v. 49, Issues 8-9, August/September 2021, p. 674-690