Permanent establishments and the taxable presence of non - residents in Brazil André de Souza Carvalho and Juliana Andrade Costa Electrónico
By: Carvalho, André de Souza.
Contributor(s): Costa, Juliana Andrade.
Material type: ArticlePublisher: 2017Subject(s): ESTABLECIMIENTO PERMANENTE | NO RESIDENTES | IMPUESTOS | BRASIL In: Bulletin for International Taxation v. 71, n. 6, June 2017Summary: 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.Item type | Current location | Home library | Call number | Status | Date due | Barcode |
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IEF | BIT/2017/6-2 (Browse shelf) | Available | BIT/2017/6-2 |
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.
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