Carvalho, André de Souza
Permanent establishments and the taxable presence of non - residents in Brazil Electrónico / André de Souza Carvalho and Juliana Andrade Costa .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
In this article, the authors consider the concept of a permanent establishment as set out in Brazilian and international tax law and its implications for the taxable presence of non-residents carrying on business activities inBrazil.
ESTABLECIMIENTO PERMANENTE
NO RESIDENTES
IMPUESTOS
BRASIL
Costa, Juliana Andrade
Bulletin for International Taxationv. 71, n. 6, June 2017
Permanent establishments and the taxable presence of non - residents in Brazil Electrónico / André de Souza Carvalho and Juliana Andrade Costa .-- , 2017
Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.
In this article, the authors consider the concept of a permanent establishment as set out in Brazilian and international tax law and its implications for the taxable presence of non-residents carrying on business activities inBrazil.
ESTABLECIMIENTO PERMANENTE
NO RESIDENTES
IMPUESTOS
BRASIL
Costa, Juliana Andrade
Bulletin for International Taxationv. 71, n. 6, June 2017