xxiv, 439 pages : illustrations ; 25 cm
9789041132789 hardback acid-free paper 9041132783 hardback acid-free paper
Translation of: Direito tributário internacional, Sãn Paulo, 2010. Based on a thesis presented as a partial requirement for obtaining the degree of Doctor in State Law from the Pontifícia Universidade Católica de São Paulo, 2008.
Bibliography, etc. Note
Includes bibliographical references (pages -434) and index.
Formatted Contents Note
Propaedeutic comments Brief introduction to Brazilian individuals' income tax Interpretation and qualification in international tax law Independent personal services (Article 14) Income from employment (Article 15) Directors' fees (Article 16) Artistes and sportsmen (Article 17) Pensions (Article 18) Government service (Article 19) Students (Article 20) Members of diplomatic missions and consular posts (Article 28) The main question : legality of the regime applicable to individuals' income under double taxation treaties.
KHD4600 .B45 2010
Direito tributário internacional., English, (DLC)no2011018809
Alphen aan den Rijn, The Netherlands : Kluwer Law International ; Frederick, MD : Sold and distributed in North, Central, and South America by Aspen Publishers,