The Qualification Of Technical Services In Brazilian Double Tax Treaties And The Possible Impacts Of The Adoption Of Article 12b Un Model Convention
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Author | : L.T. Pignatari |
Publisher | : |
Total Pages | : |
Release | : 2021 |
Genre | : |
ISBN | : |
The qualification of income derived from technical services in Brazilian double tax treaties has always been surrounded by significant controversy between tax authorities and taxpayers. The article examines the possible impacts of including Article 12B, the recent United Nations (UN) proposal for the taxation of the digital economy, in the qualification of technical services in Brazil. The article begins with the brief historical incursion into the qualification of technical services in Brazil and an overview of the new Article 12B of the UN Model Convention. In addition, it addresses the possible impacts of the adoption of such a provision in the Brazilian scenario and exposes the primary aspects of this new proposal. Finally, it discusses the Brazilian service taxation policy in the context of the digital economy.
Author | : Christian Knotzer |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 551 |
Release | : 2024-07-15 |
Genre | : Law |
ISBN | : 940352488X |
This groundbreaking book – a major contribution addressing the imperative to find a solution to what has been labelled as the Tax Challenges Arising from the Digitalization of the Economy – provides the first comprehensive analysis of Article 12B of the UN Model Double Taxation Convention 2021, a model distributive rule for ‘Income from Automated Digital Services’. In extensive detail, the author thoroughly examines the article’s underlying principles, its individual provisions, the tax policy context that surrounds it, how it might be applied, and what its strengths and weaknesses are. The author’s analysis (which includes a paragraph-by-paragraph discussion of the article and examines its Commentary in extensive detail) covers all aspects of the article and its significance, including the following: how to reconcile the approach taken by Article 12B UN Model Convention with general principles underlying the coordination of taxing claims; legal and tax policy relation to other provisions of the UN Model Convention and to the OECD/Inclusive Framework Pillar One/Amount A; influence of developing countries in forums of international tax coordination; the value of country positions and minority views in Model Conventions; categories of digital services; the novel option for annual net taxation in Article 12B(3) UN Model Convention; and the proposal for a UN fast-track instrument. It is not surprising that the ubiquitous digitalization of the economy has led to a widespread sense of unease in the international tax community. Practitioners and policymakers who face this issue in their day-to-day work will greatly appreciate this book’s clear explanation of how Article 12B UN Model Convention works and benefit from its consideration of how it is likely to be implemented in the international double taxation treaty network.
Author | : Daniel Vitor Bellan |
Publisher | : Kluwer Law International B.V. |
Total Pages | : 466 |
Release | : 2010-09-03 |
Genre | : Law |
ISBN | : 9041142398 |
Tax conventions (or tax treaties) provide a means of settling on a uniform basis the most common problems that arise in the field of international double taxation. Brazil has over two dozen such conventions in force. This number might seem small but the country will inevitably enter into more such treaties given its economic growth, foreign investments and economic globalization in general. Two highly practical aspects form the basis of the book’s analysis: interpretation and qualification under international tax law; and Brazil’s income tax on individuals. The author employs those starting points to tackle such thorny questions as: Is there coherence in the legal regime that is applicable to individuals’ income in double taxation treaties? Is this “system” for individuals consistent? Is it in accordance with Brazilian constitutional principles? Professionals dealing with Brazil’s tax regime will quickly find this work instructive, insightful and thought-provoking.
Author | : Paulo César Filho Teixeira Duarte |
Publisher | : |
Total Pages | : 481 |
Release | : 2018 |
Genre | : Double taxation |
ISBN | : 9788551907092 |
Author | : United States. Congress. Senate. Committee on Foreign Relations |
Publisher | : |
Total Pages | : 124 |
Release | : 1967 |
Genre | : Double taxation |
ISBN | : |
Newly revised and expanded, the third edition of the Chambers Dictionary of World History contains many entries, providing clear and authoritative coverage of the most significant people, ideas and events of world history.
Author | : L. Freitas de Moraes e Castro |
Publisher | : |
Total Pages | : |
Release | : 2017 |
Genre | : |
ISBN | : |
This article analyses the discussion regarding the tax assessment of withholding income tax on service fees paid from Brazil to other countries that have entered into a double tax treaty with it. Mainly, after the judicial precedent known as the Iberdrola case, the Brazilian Superior Court of Justice left without analysis several issues that may play a role against future discussions on the qualification of such income under the treaty, namely the possible application of Article 12 and Article 14 to such streams of income. Although the Iberdrola case was favourable to taxpayers, since it applied Article 7 to prevent Brazil from levying the withholding tax of service payments from Brazil to Spain, it has failed to discuss if the technical service fees would be qualified under Royalties - due to a specific protocol stating so - or Independent Personal Services - due to specific wording of the double tax treaties entered into by Brazil. Due to this short-sided view of Brazilian courts, taxpayers should be aware that the precedents on the matter so far left out important issues to be examined, which can be crucial in case of a shift of position on the subject, in the near future.
Author | : Sergio André Rocha Gomes Silva |
Publisher | : |
Total Pages | : 0 |
Release | : 2009 |
Genre | : Double taxation |
ISBN | : 9789041128225 |
Study of the interpretation of double taxation conventions (DTCs). The chapters successively consider: DTCs: historical evolution, legal nature, hierarchic position in Brazilian legal system, qualification as special taxation rules and objectives; Hermeneutic basis for present research; Interpretation of treaties and settlement of disputes in public international law; Question of qualifications in general theory of law and in private international law; Interpretation of DTCs; The issue of qualifications as regards DTCs; Breach of treaty by interpretation: Brazilian cases of taxation of remittances abroad resulting from rendering of services without transfer of technology and those received by Brazilian residents from Spanish ETVEs; Instruments for solution of interpretative differences in the field of DTCs.
Author | : |
Publisher | : |
Total Pages | : 323 |
Release | : 2008 |
Genre | : |
ISBN | : |
This study analyses the treatment of income of individuals under Brazilian double taxation conventions. Each article of the Brazilian tax treaties is analysed in order to identify its characteristics, field of application, limits and criteria applied in the identification of taxpayers. The OECD Model Convention is also considered, since it is mirrored in Brazilian conventions. The analysis reveals the unconstitutional nature of Articles 17 and 19 of the Brazilian treaties as they contradict the constitutional principle of isonomy.
Author | : United Nations |
Publisher | : |
Total Pages | : 1595 |
Release | : 1996 |
Genre | : |
ISBN | : 9789211044720 |
Author | : |
Publisher | : UNEP/Earthprint |
Total Pages | : 426 |
Release | : 2003 |
Genre | : Air |
ISBN | : 9280723162 |
This handbook contains the full texts of the Vienna Convention and the Montreal Protocol, including amendments and decisions adopted by the Parties upto the end of the year 2002, as well as information on the rule of procedure for meetings, the evolution of the Montreal Protocol, and on sources of further information.