Carvalho, Lucas de Lima
‘Good faith’ in tax treaties / by Lucas de Lima Carvalho .-- , 2024
Lucas de Lima Carvalho is an international tax lawyer specializing in Latin American taxation and emerging technologies. He is based in São Paulo. In this installment of Ahead of Tax, Carvalho explains the potentially problematic nature of the terms “bona fide” and “good faith” in tax treaties and the ways in which they can open the door to judicial interpretation that strays from the intentions of the contracting states.
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
BUENA FE
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 114, n. 10, June 3 2024; p. 1495-1500
‘Good faith’ in tax treaties / by Lucas de Lima Carvalho .-- , 2024
Lucas de Lima Carvalho is an international tax lawyer specializing in Latin American taxation and emerging technologies. He is based in São Paulo. In this installment of Ahead of Tax, Carvalho explains the potentially problematic nature of the terms “bona fide” and “good faith” in tax treaties and the ways in which they can open the door to judicial interpretation that strays from the intentions of the contracting states.
FISCALIDAD INTERNACIONAL
TRATADOS INTERNACIONALES
BUENA FE
ESTADOS UNIDOS
Tax Notes International 1048-3306 v. 114, n. 10, June 3 2024; p. 1495-1500