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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: Article

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.

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
		IEF	BIT/2017/6-2 (Browse shelf)	Available		BIT/2017/6-2

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Previous	BIT/2017/5-9 The Commission's proposal for a Directive on Double Taxation Dispute Resolution Mechanisms	BIT/2017/6 71st Congress of the International Fiscal Association, 27 August - 1 September 2017, Rio de Janeiro	BIT/2017/6-1 Brazilian anti - avoidance legislation	BIT/2017/6-2 Permanent establishments and the taxable presence of non - residents in Brazil	BIT/2017/6-3 Tax transparency and disclosure in Brazil	BIT/2017/6-5 Brazil's treaty policy	BIT/2017/6-6 Interpretative and policy challenges following the OECD multilateral instrument ( 2016 ) from a Brazilian perspective	Next

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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Biblioteca del Instituto de Estudios Fiscales

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.

Browsing IEF Shelves Close shelf browser

By: Carvalho, André de Souza .

Contributor(s): Costa, Juliana Andrade .