Interpretation of Double Taxation Conventions: General Theory and Brazilian Perspective

Over the last several years there's been a marked increased in the number of tax treaties entered into by Brazil. Although the impact of this trend on both lawyers and taxpayers has not yet fully emerged, this work provides valuable assistance in clarifying a number of its key effects. The author brings a unique perspective to the need to increase international trade and investment between Brazil and other countries by reducing double taxation of income. Thus, income tax treaties are presented as useful tools in establishing appropriate tax rules for a variety of international trade practices which in the past lacked clear and uniform legislation that would ensure reasonable and efficient taxation. The author also provides a lucid and very informative description of the history of income tax treaties, and offers an insightful discussion of the relationship between these treaties and internal Brazilian law. The integration of the world's economies, and Brazil's increasing reach into many markets until recently unexplored by its business community, gives particular importance to the author's analysis of the mechanisms for the interpretation and application of income tax treaties, particularly in connection with the resolution of international tax disputes. In sum, this work will quickly prove indispensable to professionals concerned with the interpretation and implementation of Brazil's double taxation conventions

Author: Sergio Andr? Rocha

Publisher: Kluwer Law International

Publication Date: 39846

Number of Pages: 284 pages

Binding: Business & Economics

ISBN-10: 9041128220

ISBN-13: 9789041128225