| 000 | 01158nab#a2200265#c#4500 | ||
|---|---|---|---|
| 003 | IEF | ||
| 005 | 20180219153254.0 | ||
| 008 | 170809s2017 NLD|| #####0 b|ENG|u | ||
| 040 | _aIEF | ||
| 041 | _aENG | ||
| 100 | 1 |
_aCarvalho, André de Souza _965593 |
|
| 245 |
_aPermanent establishments and the taxable presence of non - residents in Brazil _c André de Souza Carvalho and Juliana Andrade Costa _hElectrónico |
||
| 260 | _c2017 | ||
| 500 | _aDisponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión. | ||
| 650 | 4 |
_aESTABLECIMIENTO PERMANENTE _942622 |
|
| 650 | 4 |
_aNO RESIDENTES _947837 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aBRASIL _933442 |
|
| 520 | _aIn 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. | ||
| 700 | 1 |
_aCosta, Juliana Andrade _965594 |
|
| 773 | 0 |
_tBulletin for International Taxation _gv. 71, n. 6, June 2017 |
|
| 942 | _cART | ||
| 942 | _z148427 | ||
| 999 |
_c30858 _d30858 |
||