The BRICs: Tax Treaty Policy Regarding Dividends

Journal
Author
Hernández Gómez, M.I.
Country
Brazil; China (People's Rep.); India; Russia
Published Date
Issue
Bulletin for International Taxation 2012 (Volume 66), No. 8
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author, in this article, analyses the tax treaty policy of the BRICs countries regarding dividends due to the rising importance of the BRICs to the global economy.