Individuals' Income Under Double Taxation Conventions. A Brazilian Approach

Individuals' Income Under Double Taxation Conventions. A Brazilian Approach

by Daniel Vitor Bellan

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Product Details

ISBN-13: 9789041132789
Publisher: Wolters Kluwer Law & Business
Publication date: 08/27/2010
Pages: 464
Product dimensions: 6.14(w) x 9.21(h) x 1.00(d)

Table of Contents

About the Author

Preface

Acknowledgements

Introduction

Chapter 1 Propaedeutic Comments

Chapter 2 Brief Introduction to Brazilian Individuals' Income Tax

Chapter 3 Interpretation and Qualification in International Tax Law

Chapter 4 Independent Personal Services (Article 14)

Chapter 5 Income from Employment (Article 15)

Chapter 6 Directors' Fees (Article 16)

Chapter 7 Artistes and Sportsmen (Article 17)

Chapter 8 Pensions (Article 18)

Chapter 9 Government Service (Article 19)

Chapter 10 Students (Article 20)

Chapter 11 Members of Diplomatic Missions and Consular Posts (Article 28)

Chapter 12 The Main Question: Legality of the Regime Applicable to Individuals' Income under Double Taxation Treaties

Conclusions

Bibliography

Index

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