Bez-Batti, Gabriel
Brazil court decisions address withholding for technical service without a transfer of know-how / by Gabriel Bez-Batti and Jonas Ferreira
This article elucidates the significance of the language used in tax treaty protocols in determining the classification of payments for technical and technical assistance services as royalties. Additionally, it examines the case of Motorola and elucidate its relevance to the matter.
ASISTENCIA TECNICA
IMPUESTOS
RETENCIONES TRIBUTARIAS
DOBLE IMPOSICION
TRATADOS INTERNACIONALES
BRASIL
Ferreira, Jonas
Tax Notes International 1048-3306 v. 113, n. 1, January 1, 2024, p. 41-46
Brazil court decisions address withholding for technical service without a transfer of know-how / by Gabriel Bez-Batti and Jonas Ferreira
This article elucidates the significance of the language used in tax treaty protocols in determining the classification of payments for technical and technical assistance services as royalties. Additionally, it examines the case of Motorola and elucidate its relevance to the matter.
ASISTENCIA TECNICA
IMPUESTOS
RETENCIONES TRIBUTARIAS
DOBLE IMPOSICION
TRATADOS INTERNACIONALES
BRASIL
Ferreira, Jonas
Tax Notes International 1048-3306 v. 113, n. 1, January 1, 2024, p. 41-46