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Bilateral Income Tax Treaty Between Brazil And South Africa
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Book Synopsis Bilateral Income Tax Treaty Between Brazil and South Africa by : A.C. Akie Utumi
Download or read book Bilateral Income Tax Treaty Between Brazil and South Africa written by A.C. Akie Utumi and published by . This book was released on 2016 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This continues the series of articles focusing on bilateral tax treaties signed by Brazil. The series provides an overview of a specific tax treaty as well as commenting on any Brazilian administrative or judicial precedents applying the treaty, and highlighting the impact of the OECD Base Erosion and Profit Shifting (BEPS) project in its application.
Book Synopsis Individuals' Income under Double Taxation Conventions: A Brazilian Approach by : Daniel Vitor Bellan
Download or read book Individuals' Income under Double Taxation Conventions: A Brazilian Approach written by Daniel Vitor Bellan and published by Kluwer Law International B.V.. This book was released on 2010-09-03 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tax conventions (or tax treaties) provide a means of settling on a uniform basis the most common problems that arise in the field of international double taxation. Brazil has over two dozen such conventions in force. This number might seem small but the country will inevitably enter into more such treaties given its economic growth, foreign investments and economic globalization in general. Two highly practical aspects form the basis of the book’s analysis: interpretation and qualification under international tax law; and Brazil’s income tax on individuals. The author employs those starting points to tackle such thorny questions as: Is there coherence in the legal regime that is applicable to individuals’ income in double taxation treaties? Is this “system” for individuals consistent? Is it in accordance with Brazilian constitutional principles? Professionals dealing with Brazil’s tax regime will quickly find this work instructive, insightful and thought-provoking.
Book Synopsis Explanation of Proposed Income Tax Treaty Between the United States and the Republic of South Africa by :
Download or read book Explanation of Proposed Income Tax Treaty Between the United States and the Republic of South Africa written by and published by . This book was released on 1997 with total page 68 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Tax Convention with Brazil by : United States. President (1963-1969 : Johnson)
Download or read book Tax Convention with Brazil written by United States. President (1963-1969 : Johnson) and published by . This book was released on 1967 with total page 36 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Conventions with South Africa, New Zealand, Norway, Ireland, Greece and Canada on Double Taxation by : United States. Congress. Senate. Committee on Foreign Relations
Download or read book Conventions with South Africa, New Zealand, Norway, Ireland, Greece and Canada on Double Taxation written by United States. Congress. Senate. Committee on Foreign Relations and published by . This book was released on 1951 with total page 84 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Agreement Between the Union of South Africa and Canada for the Avoidance of Double Taxation and Fiscal Evasion in Respect of Taxes on Income by : South Africa
Download or read book Agreement Between the Union of South Africa and Canada for the Avoidance of Double Taxation and Fiscal Evasion in Respect of Taxes on Income written by South Africa and published by . This book was released on 1957 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Agreement Between South Africa and Italy for the Avoidance of Double Taxation on Income Derived Form Sea and Air Transport by : South Africa
Download or read book Agreement Between South Africa and Italy for the Avoidance of Double Taxation on Income Derived Form Sea and Air Transport written by South Africa and published by . This book was released on 1953 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Double Tax Treaties Policies of Brazil by : Paulo César Filho Teixeira Duarte
Download or read book Double Tax Treaties Policies of Brazil written by Paulo César Filho Teixeira Duarte and published by . This book was released on 2018 with total page 481 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Convention Between the Republic of South Africa and the Republic of Tunisia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income by : South African Revenue Service
Download or read book Convention Between the Republic of South Africa and the Republic of Tunisia for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with Respect to Taxes on Income written by South African Revenue Service and published by . This book was released on 1999 with total page 48 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis BRICS and the Emergence of International Tax Coordination by :
Download or read book BRICS and the Emergence of International Tax Coordination written by and published by . This book was released on 2017 with total page 440 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book examines the impact of shifting economic powers on the evolution of the international tax regime and on tax treaties that follow the OECD Model. It examines from a wide variety of perspectives and views, considering substantive tax technical, institutional and political aspects. A group of experts contributed to form this discourse that focuses on, yet is not limited to, Brazil, Russia, India, China, South Africa (the BRICS). It consists of three parts: Part I: the BRICS and the international tax regime; Part II: tax policy and technical tensions in the BRICS(+) world and Part III: the impact of the ascent of the BRICS.
Book Synopsis BRICS and International Tax Law by : Peter Antony Wilson
Download or read book BRICS and International Tax Law written by Peter Antony Wilson and published by Kluwer Law International B.V.. This book was released on 2016-04-24 with total page 256 pages. Available in PDF, EPUB and Kindle. Book excerpt: With the ongoing expansion of outbound foreign direct investment (FDI) in the countries representing the BRICS economic bloc (Brazil, Russia, India, China, and South Africa) – and with all of them at the same time listed among the top seven countries plagued by tax evasion and avoidance in the guise of illicit out ows – the ve governments, both individually and through cooperative initiatives, have devised new international tax strategies that are proving to be of great interest and value to other countries, both developing and developed. The core of these strategies addresses the necessity of stemming the out ow of revenue while strongly supporting FDI, both inbound and outbound while complying with international obligations including those arising from human rights laws. This book is the rst in-depth commentary on this new and evolving area of international tax law. The detailed analysis covers the entire eld of BRICS international tax law, considering topics such as the following: – information exchange procedures and pitfalls; – response to the OECD’s Base Erosion and Pro t-Sharing (BEPS) initiative; – role of bilateral and multilateral double taxation conventions including the Multilateral Instrument and the Bilateral Investment Treaties; – thin capitalization; – transfer pricing; – controlled foreign corporation rules; – shortcomings related to authorities’ limited manpower; – international audit and investigation procedures; – the BRICS approach to residence and mandatory and binding arbitration; and – the BRICS approach to shaping the developing world’s international tax system. Notably, the author personally conducted interviews with senior international representatives of the BRICS tax authorities, as well as with leading BRICS academics and practitioners. Tax cases, together with human rights and investment cases and administrative guidelines in all ve countries are also included in the analysis. The study concludes with recommendations for improving each of the ve countries’ tax law and procedures, especially in the area of dispute resolution. The author’s goal is to extend the existing body of knowledge of the BRICS’ international tax laws in order to assist in developing an understanding of the BRICS approach to dealing with evasion and avoidance: an approach which facilitates both outbound and inbound FDI, simpli es tax authority administration and establishes a basis for resolving international disputes which is compatible with sovereignty. In achieving this objective, the author has produced a major work that is of immeasurable value to tax advisers, government and governance of cials, academics and researchers both in developing international taxation strategies and in helping to resolve disputes with tax authorities.
Book Synopsis International Tax by : Lynette Olivier
Download or read book International Tax written by Lynette Olivier and published by . This book was released on 2008 with total page 638 pages. Available in PDF, EPUB and Kindle. Book excerpt: The book gives an overview of international tax aspects from a South African perspective. These topics include: taxation of controlled foreign companies, tax treatment of foreign dividends, exchange controls, tax havens, intermediate holding companies, and double-taxation agreements. It also includes the latest international tax amendments to the South African Income Tax Act up to August 2007, tax treaties signed by South Africa, overseas court cases, examples of tax treaty application, and an expanded glossary.
Book Synopsis Model Tax Convention on Income and on Capital: Condensed Version 2017 by : OECD
Download or read book Model Tax Convention on Income and on Capital: Condensed Version 2017 written by OECD and published by OECD Publishing. This book was released on 2017-12-18 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt: This is the tenth edition of the condensed version of the "OECD Model Tax Convention on Income and on Capital". It contains the full text of the "Model Tax Convention on Income and Capital" as it read on 21 November 2017, but without the historical notes and the background reports included...
Book Synopsis Individuals' Income Under Double Taxation Conventions by : Daniel Vitor Bellan
Download or read book Individuals' Income Under Double Taxation Conventions written by Daniel Vitor Bellan and published by Kluwer Law International B.V.. This book was released on 2010-01-01 with total page 466 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book analyses the treatment of income of individuals under Brazilian double taxation conventions. Each article of the Brazilian tax treaties is analysed in order to identify its characteristics, field of application, limits and criteria applied in the identification of taxpayers. The OECD Model Convention is also considered, since it is mirrored in Brazilian conventions. The analysis reveals the unconstitutional nature of Articles 17 and 19 of the Brazilian treaties as they contradict the constitutional principle of isonomy.
Book Synopsis A Global Analysis of Tax Treaty Disputes by : Eduardo Baistrocchi
Download or read book A Global Analysis of Tax Treaty Disputes written by Eduardo Baistrocchi and published by Cambridge University Press. This book was released on 2017-08-17 with total page 2216 pages. Available in PDF, EPUB and Kindle. Book excerpt: This two-volume set offers an in-depth analysis of the leading tax treaty disputes in the G20 and beyond within the first century of international tax law. Including country-by-country and thematic analyses, the study is structured around a novel global taxonomy of tax treaty disputes and includes an unprecedented dataset with over 1500 leading tax treaty cases. By adopting a contextual approach the local expertise of the contributors allows for a thorough and transparent analysis. This set is an important reference tool for anyone implementing or studying international tax regulations and will facilitate the work of courts, tax administrations and practitioners around the world. It is designed to complement model conventions such as the OECD Model Tax Convention on Income and on Capital. Together with Resolving Transfer Pricing Disputes (2012), it is a comprehensive addition to current debate on the international tax law regime.
Book Synopsis Explanation of proposed income tax treaty between the United States and Belgium by :
Download or read book Explanation of proposed income tax treaty between the United States and Belgium written by and published by DIANE Publishing. This book was released on 2007 with total page 106 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Explanation of Proposed Income Tax Treaty Between the United States and Japan by :
Download or read book Explanation of Proposed Income Tax Treaty Between the United States and Japan written by and published by . This book was released on 2004 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
