000			01795nab a2200265 c 4500
999			_c144727 _d144727
003			ES-MaIEF
005			20210929134845.0
007			ta
008			210929t2021 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968258 _aPignatari, Leonardo Thomaz
245		4	_aThe qualification of technical services in Brazilian double tax treaties and the possible impacts of the adoption of article 12B, UN Model Convention _c Leonardo Thomaz Pignatari
260			_c2021
500			_aDisponible también en formato electrónico.
500			_aResumen.
520			_aThe qualification of income derived from technical services in Brazilian double tax treaties has always been surrounded by significant controversy between tax authorities and taxpayers. The article examines the possible impacts of including Article 12B, the recent United Nations (UN) proposal for the taxation of the digital economy, in the qualification of technical services in Brazil. The article begins with the brief historical incursion into the qualification of technical services in Brazil and an overview of the new Article 12B of the UN Model Convention. In addition, it addresses the possible impacts of the adoption of such a provision in the Brazilian scenario and exposes the primary aspects of this new proposal. Finally, it discusses the Brazilian service taxation policy in the context of the digital economy.
650		7	_966104 _aECONOMÍA DIGITAL
650		4	_963590 _aSERVICIOS DIGITALES
650		4	_932195 _aASISTENCIA TECNICA
650		4	_942842 _aDOBLE IMPOSICION
650		4	_941141 _aCONVENIOS
650		4	_933442 _aBRASIL
773	0		_9165664 _oOP 2141/2021/8/9 _tIntertax _w(IEF)55619 _x 0165-2826 _gv. 49, Issues 8-9, August/September 2021, p. 674-690
942			_cART