Schoueri, Luis Eduardo
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International competition and taxation of income in Brazil
The Taxation of Barter Transactions by Income Tax
Territoriality and Source Rules in the Income Tax due by the Non-resident in Bra...
The Mutual Agreement Procedure in Brazilian Tax Treaties
The non-discrimination rule based on the residence of the capital holders in the...
Tax treaty residency of legal entities
Retrospectivity on brazilian tax law
Legal nature of the withholding income tax
The contexts to the interpretation and application of tax treaties
Theories of abuse in tax planning
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