Abstract
This article presents the treaty shopping as a means of tax avoidance. The first part of the article was intended conceptualization of the institute, describing business structures for the realization of this. The second part of the article focuses on bilateral agreements to avoid double taxation. The third part of the article adheres to combat treaty shopping in Brazil by the use of bilateral forms of restraint.
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
More From: Revista de Direito Internacional Econômico e Tributário
Disclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.