The new protocol to the Brazil-China tax treaty by Lucas de Lima Carvalho
By: Carvalho, Lucas de Lima
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Material type: 
ArticleSubject(s): TRATADOS INTERNACIONALES | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | MODELO DE CONVENIO OCDE | POLITICA FISCAL | PROTOCOLO | CREDITO | ESTABLECIMIENTO PERMANENTE | BRASIL | CHINA
In:
Tax Notes International v. 107, n. 5, August 1, 2022, p. 567-575Summary: 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.
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| Artículos | IEF | IEF | OP 138-Bis/2022/107/5-3 (Browse shelf) | Available | OP 138-Bis/2022/107/5-3 |
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| OP 138-Bis/2022/107/5 Tax Notes International | OP 138-Bis/2022/107/5-1 The tax treatment of the metaverse economy and the potential for a new offshore tax haven | OP 138-Bis/2022/107/5-2 EU documents reveal conflict over public registers and automatic exchange of information | OP 138-Bis/2022/107/5-3 The new protocol to the Brazil-China tax treaty | OP 138-Bis/2022/107/6 Tax Notes International | OP 138-Bis/2022/107/6-1 FTC regs | OP 138-Bis/2022/107/6-2 Transfer pricing benchmark |
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.
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