Treaties to avoid international double income taxation and their relation with investments involving Brazil

Article English OPEN
Jônatas de Pessoa Alburquerque Martins; Jackeline Lucas Souza;
(2014)
  • Publisher: Conselho Federal de Contabilidade (CFC)
  • Journal: Revista de Educação e Pesquisa em Contabilidade (issn: 1981-8610)
  • Publisher copyright policies & self-archiving
  • Related identifiers: doi: 10.17524/repec.v8i4.1035
  • Subject: Bitributação internacional | Investimento estrangeiro direto | Tributação sobre a renda. | Social Sciences | H | Commerce | HF1-6182 | Business | HF5001-6182 | Finance | HG1-9999

To fight against fiscal evasion and facilitate the investment flow, the countries close agreements to go against double income taxation. This study aims to investigate the impact of the treaties to avoid double income taxation on the direct foreign investment relations ... View more
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