publication . Article . 2014

Tratados destinados a evitar a bitributação internacional sobre a renda e a sua relação com os investimentos que envolvem o Brasil

Jônatas De Pessoa Alburquerque Martins; Jackeline Lucas Souza;
Open Access English
  • Published: 16 Nov 2014 Journal: Revista de Educação e Pesquisa em Contabilidade (issn: 1981-8610, Copyright policy)
  • Publisher: Conselho Federal de Contabilidade (CFC)
Abstract
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 of Brazil. The analysis included 162 countries and jurisdictions with which investments transactions were closed that originated or were received in Brazil, between 2005 and 2011. The panel data analysis technique was applied through the selection of six independent variables, in order to verify the behavior of the double taxation treaties in view of the investments. Through the estimated model, i...
Subjects
free text keywords: Bitributação internacional, Investimento estrangeiro direto, Tributação sobre a renda., Social Sciences, H, Commerce, HF1-6182, Business, HF5001-6182, Finance, HG1-9999
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