The Taxation of Non-Resident Rental Income from Movable Property in the Tax Treaties Concluded by Brazil

Journal
Author
André Rocha, S.
Country
Brazil; OECD; United Nations
Published Date
Issue
Bulletin for International Taxation 2017 (Volume 71), No. 9
FormatPDF
EUR
45
| USD
50 (VAT excl.)

In this article, the author considers the implication of the taxation of rental income and royalties that are derived by non-residents in relation to the OECD Model, the UN Model and the tax treaties that Brazil has concluded.