Title: Terms Not Defined in International Tax Treaties Language: Portuguese Author: Sergio André Rocha Publisher: Letramento Publication date: 2024 Edition: 1 Number of pages: 234
About the book:
The interpretation of international tax treaties is still a topic that requires studies and deepening in Brazil. This work focused on a particular issue: to clarify whether, from the perspective of international agreements, terms that do not have a conventional definition could be defined by domestic normative administrative acts. In this research, we considered both the OECD and UN model conventions and the conventions signed by Brazil. May this book serve as a contribution to the theme of the interpretation of tax treaties and stimulate the production of other works on this subject. To access the PDF of this book for free, click here.
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