Tratados destinados a evitar a bitributação internacional sobre a renda e a sua relação com os investimentos que envolvem o Brasil

Martins, Jônatas de Pessoa Alburquerque; Souza, Jackeline Lucas

doi:10.17524/repec.v8i4.1035

Cited by 1 publication

(1 citation statement)

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“…In comparison with other countries, Brazil has unique international tax rules, such as formulaic rules for transfer pricing, an income tax treaty network that is outdated and overreaching antideferral rules for Brazil's MNCs. Since Brazil is considered a high‐tax jurisdiction, for U.S. multinational companies, it is isolated as a likely source of double‐taxation without potential for relief from symmetric systems or treaty provisions, not as an opportunity for deferral of low‐taxed earnings or as a regional holding company (Ilarraz, ; Martins & Souza, ; Rocha, ; L. L. Rodrigues, Schmidt, & dos Santos, ; C. F. Silva, ).…”

Section: Opportunity For a Us–brazil Bilateral Tax Agreementmentioning

confidence: 99%

The U.S.–Brazil relationship opportunity: Business synergies for a dynamic global environment

Fouad

Gouvea

2018

Thunderbird Intl Bus Rev

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The U.S.–Brazil relationship features an intersection of public and private sectors characteristic of the post‐2000 dynamics of international business and governmental relations. As a triple helix reference for the private sector, the public sector, and academia, this article explores how further alignment of public and private interests of the United States and Brazil can improve the bilateral relationship between the two largest countries in the Western hemisphere. The first section recaps the U.S.–Brazil public relationship and cultural perspectives shared between Brazil and the United States. The second section reviews the relevance of the U.S.–Brazil relationship in Brazil's economy and business marketplace. Sections 3 through 5 discuss specific trade, investment, and tax agreements that can be mutually beneficial for the United States and Brazil. The final section recommends further areas for public–private cooperation between the United States and Brazil.

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Section: Opportunity For a Us–brazil Bilateral Tax Agreementmentioning

confidence: 99%