The (new) Bilateral Income Tax Treaty between Brazil and Switzerland

de Lima Carvalho, Lucas (2018) The (new) Bilateral Income Tax Treaty between Brazil and Switzerland. Novità fiscali, 2018 (5). pp. 231-234. ISSN 2235-4573

Abstract

This short paper explores some of the most relevant aspects of the new Bilateral Income Tax Treaty between Brazil and Switzerland, signed on May 3rd, 2018. The paper explores the Treaty in light of the recommendations made by the OECD in its BEPS Action Plan (with its final reports having been issued on October 5th, 2015). The paper highlights the existence of a new Article on fees for technical services (a new addition to the Brazilian Tax Treaty network), as well as the implications of its LOB and PPT clauses, among many other important topics. In its conclusion, the paper addresses the implications of this Treaty for the new era of Brazilian International Tax policy.

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Official URL: http://www.supsi.ch/fisco
Item Type: Article
Subjects: Diritto tributario
Diritto tributario > Internazionale e dell'UE
Date Deposited: 30 May 2018 09:37
Last Modified: 30 May 2018 09:37
URI: http://novitafiscali.supsi.ch/id/eprint/703

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