Key practical issues to eliminate double taxation of business income
Fernando Daniel de Moura FonsecaPost-graduate degree in Tax Law from Fundação Getúlio Vargas. Accountant. Lawyer. Updated version of the Brazilian national report presented to the 65th Congress of the International Fiscal Association (Paris, 2011). 1. INTRODUCTION The issues related to international double taxation and to the methods of preventing it necessarily relate to the intensification of economic relations in the global context and to the increase in the flow of…
[wppb-login]