| 000 | 01149nab a2200241 c 4500 | ||
|---|---|---|---|
| 999 |
_c148918 _d148918 |
||
| 003 | ES-MaIEF | ||
| 005 | 20240209130541.0 | ||
| 007 | ta | ||
| 008 | 240209t2023 us ||||| |||| 00| 0|eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 100 | 1 |
_aBez-Batti, Gabriel _971418 |
|
| 245 | 0 |
_aBrazil court decisions address withholding for technical service without a transfer of know-how _c by Gabriel Bez-Batti and Jonas Ferreira |
|
| 520 | _aThis 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. | ||
| 650 | 4 |
_aASISTENCIA TECNICA _932195 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aRETENCIONES TRIBUTARIAS _948294 |
|
| 650 | 4 |
_aDOBLE IMPOSICION _942842 |
|
| 650 | 4 |
_aTRATADOS INTERNACIONALES _948608 |
|
| 650 | 4 |
_aBRASIL _933442 |
|
| 700 | 1 |
_971419 _aFerreira, Jonas |
|
| 773 | 0 |
_9171168 _oOP 138-Bis/2024/113/1 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 113, n. 1, January 1, 2024, p. 41-46 |
|
| 942 | _cART | ||