Carvalho, Lucas de Lima
The new protocol to the Brazil-China tax treaty / by Lucas de Lima Carvalho
Resumen.
Incluye referencias bibliográficas.
In this article, the author analyses the Brazil-China tax treaty protocol to assess its adherence to the OECD’s base erosion and profit-shifting initiative, as well as policy options made by the countries’ authorities that depart from the terms of the 2017 OECD model convention.
TRATADOS INTERNACIONALES
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
MODELO DE CONVENIO OCDE
POLITICA FISCAL
PROTOCOLO
CREDITO
ESTABLECIMIENTO PERMANENTE
BRASIL
CHINA
Tax Notes International 1048-3306v. 107, n. 5, August 1, 2022, p. 567-575
The new protocol to the Brazil-China tax treaty / by Lucas de Lima Carvalho
Resumen.
Incluye referencias bibliográficas.
In this article, the author analyses the Brazil-China tax treaty protocol to assess its adherence to the OECD’s base erosion and profit-shifting initiative, as well as policy options made by the countries’ authorities that depart from the terms of the 2017 OECD model convention.
TRATADOS INTERNACIONALES
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
MODELO DE CONVENIO OCDE
POLITICA FISCAL
PROTOCOLO
CREDITO
ESTABLECIMIENTO PERMANENTE
BRASIL
CHINA
Tax Notes International 1048-3306v. 107, n. 5, August 1, 2022, p. 567-575