Interpretation 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

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