This document is a 2nd edition from 2012 that outlines Brazil's double taxation prevention treaties. It provides details on 29 separate double taxation agreements Brazil has signed with other countries, listing the signing date, effective date, and key contents of each agreement. The agreements are with countries such as Argentina, Austria, Belgium, Canada, Chile, China, and others. It also provides general definitions and standards related to taxes covered, personal scope, resident definition, permanent establishment criteria, and taxation of various types of income.
This document is a 2nd edition from 2012 that outlines Brazil's double taxation prevention treaties. It provides details on 29 separate double taxation agreements Brazil has signed with other countries, listing the signing date, effective date, and key contents of each agreement. The agreements are with countries such as Argentina, Austria, Belgium, Canada, Chile, China, and others. It also provides general definitions and standards related to taxes covered, personal scope, resident definition, permanent establishment criteria, and taxation of various types of income.
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