| 000 | 01139nab a2200217 c 4500 | ||
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| 999 |
_c149851 _d149851 |
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| 003 | ES-MaIEF | ||
| 005 | 20241004135044.0 | ||
| 007 | ta | ||
| 008 | 241002s2024 us ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _beng _cES-MaIEF |
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| 100 | 1 |
_932940 _aCarvalho, Lucas de Lima |
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| 245 | 1 | 0 |
_a‘Good faith’ in tax treaties _c by Lucas de Lima Carvalho |
| 260 | _c2024 | ||
| 520 | _aLucas de Lima Carvalho is an international tax lawyer specializing in Latin American taxation and emerging technologies. He is based in São Paulo. In this installment of Ahead of Tax, Carvalho explains the potentially problematic nature of the terms “bona fide” and “good faith” in tax treaties and the ways in which they can open the door to judicial interpretation that strays from the intentions of the contracting states. | ||
| 650 | 4 |
_944303 _aFISCALIDAD INTERNACIONAL |
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| 650 | 4 |
_948608 _aTRATADOS INTERNACIONALES |
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| 650 | 4 |
_933449 _aBUENA FE |
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| 650 | 4 |
_942888 _aESTADOS UNIDOS |
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| 773 | 0 |
_9172357 _oOP 138-Bis/2024/114/10 _tTax Notes International _w(IEF)124525 _x 1048-3306 _g v. 114, n. 10, June 3 2024; p. 1495-1500 |
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| 942 | _cART | ||