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Vol 22 No 8 August/Sept 2017

Book of the Month

Cover of STEP: A Practical Guide to the Transfer of Trusteeships

STEP: A Practical Guide to the Transfer of Trusteeships

Edited by: Richard Williams, Arabella Murphy, Toby Graham
Price: £110.00

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Interpretation Double Taxation Conventions: General Theory and Brazilian Perspective

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ISBN13: 9789041128225
Published: February 2009
Publisher: Kluwer Law International
Country of Publication: Netherlands
Format: Hardback
Price: £110.00



Despatched in 11 to 13 days.

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 informative description of the history of income tax treaties, and offers an insightful discussion of the relationship between these treaties and internal Brazilian law.

The integration of the world’s economies, and Brazil’s increasing reach into many markets until recently unexplored by its business community, gives particular importance to the author's analysis of the mechanisms for the interpretation and application of income tax treaties, particularly in connection with the resolution of international tax disputes.

In sum, this work will quickly prove indispensable to professionals concerned with the interpretation and implementation of Brazil's double taxation conventions

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Subjects:
Taxation

Series: Series on International Taxation

Legal Interpretation of Tax Law 2nd ed ISBN 9789041184733
To be published October 2017
Kluwer Law International
£123.00
General Anti - avoidance Rules for Major Developing Countries ISBN 9789041158390
Published October 2014
Kluwer Law International
£96.00
Proportionality and Fair Taxation ISBN 9789041158383
Published October 2014
Kluwer Law International
£104.00
Legal Interpretation of Tax Law ISBN 9789041149459
Published September 2014
Kluwer Law International
£120.00
Tax Reform in the 21st Century: A Volume in Memory of Richard Musgrave ISBN 9789041128294
Published July 2009
Kluwer Law International
£81.00
Sales Taxation ISBN 9789065443816
Published January 2002
Kluwer Law International
£138.00
Taxation of Foreign Direct Investment ISBN 9789041197412
Published August 1999
Kluwer Law International
£120.00
The Impact of State Sovereignty on Global Trade and International Taxation ISBN 9789041197030
Published May 1999
Kluwer Law International
£116.00
Multilateral Tax Treaties ISBN 9789041107046
Published June 1998
Kluwer Law International
£144.00
The Improper Use of Tax Treaties ISBN 9789041107374
Published June 1998
Kluwer Law International
£165.00
Taxing Corporate Profits in the EU ISBN 9789041107039
Published September 1997
Kluwer Law International
£181.00
Tax Treatment of Financial Instruments ISBN 9789065446664
Published June 1995
Kluwer Law International
£195.00
Issues in International Partnership ISBN 9789065445773
Published July 1993
Kluwer Law International
£151.00
Permanent Establishment: Erosion of a Tax Treaty Principle ISBN 9789065445940
Published October 1991
Kluwer Law International
£284.00
International Juridical Double Taxation of Income ISBN 9789065444264
Published September 1989
Kluwer Law International
£183.00
Nondiscrimination in International Tax Law ISBN 9789065442666
Published July 1988
Kluwer Law International
£177.00
Tax Co-ordination in the European Community
ISBN 9789065442727
Published March 1987
Kluwer Law International
£251.00
International Studies in Taxation
ISBN 9789041196927
Published December 0002
Kluwer Law International
£165.00
Towards Corporate Tax Harmonization in the European Community
Adolfo J. Martin JimenezAssociate Professorr of Tax Law, University of Cadiz Law School, Jerez de la Frontera, Spain
ISBN 9789041196903
Published December 0002
Kluwer Law International
£193.00
Tax Treaties and EC Law
ISBN 9789041106803
Published December 0002
Kluwer Law International
£192.00