Brazil court decisions address withholding for technical service without a transfer of know-how by Gabriel Bez-Batti and Jonas Ferreira
By: Bez-Batti, Gabriel
.
Contributor(s): Ferreira, Jonas.
Material type: 
ArticleSubject(s): ASISTENCIA TECNICA | IMPUESTOS | RETENCIONES TRIBUTARIAS | DOBLE IMPOSICION | TRATADOS INTERNACIONALES | BRASIL
In:
Tax Notes International v. 113, n. 1, January 1, 2024, p. 41-46Summary: 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.
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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.
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