The new brazilian position on service income under tax treaties: if you can't beat 'em, join' em

• Autores: Vanessa Arruda Ferreira
• Localización: Intertax, ISSN 0165-2826, Vol. 43, Nº. 3, 2015, págs. 255-262
• Idioma: inglés
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• Resumen

  • In this article, the author presents the new position of the Brazilian tax authorities concerning the treatment of technical service and technical assistance income under tax treaties. It reveals that the new and more consistent position still allowing the undesired source taxation may be a harder battle for taxpayers, but at the same time also a pragmatic solution to international double taxation.