Descrição

The coexistence of the principle of non-discrimination due to Tax Treaties and of the specific regime of Bilateral Tax Treaties on Income and Capital has caused intense discussions among specialists.
This is because, by permitting the sustenance of a bilateral tax regime, the grounds for non-discrimination arising from the Commercial Treaties are, sometimes, called into question. This conflicting relationship is aggravated when the developed countries oppose to the fictitious tax credit clauses (matching credit and tax sparing) in the Bilateral Tax Conventions, despite the system of subsidies control created by means of the Commercial Treaties.
Therefore, developed countries often impose restrictions to matching credit and tax sparing clauses, framing these provisions as if they were subsidies, against which this work is diametrically opposing.

Características

    • Ano 2018
    • Autor Alexandre Alkmim Teixeira
    • Editora Editora D'Plácido
    • ISBN 9788584258864
    • Nº de Páginas 234

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