Bitributação internacional da renda: negociações entre o Brasil e os Estados Unidos

Eveline Vieira Brigido

doi:10.5433/1980-511X.2013v8n1p83

Double taxation of income: negotiations between Brazil and the United States

Authors

Eveline Vieira Brigido Escola Superior de Propaganda e Marketing - ESPM-Sul

DOI:

https://doi.org/10.5433/1980-511X.2013v8n1p83

Keywords:

Double taxation of income, Agreement, Brazil, The United States

Abstract

This article focuses on examining the possibility ofthe Brazilian government and the United States governmentsign an agreement to prevent double taxation of income. Inorder to better present the subject, this paper is divided intotwo sections. In the first, it presents a general approach aboutdouble taxation, verifying what measures can be taken to avoidthis problem. Afterwards, it studies the negotiations betweenBrazil and the United States, examining the barriers and thealternatives for reaching an agreement.

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Author Biography

Eveline Vieira Brigido, Escola Superior de Propaganda e Marketing - ESPM-Sul

Graduated in law from the Universidade do Extremo Sul Catarinense. Master of law from Universidade Federal de Santa Catarina (UFSC). Doctor of politic science from Universidade Federal do Rio Grande do Sul. Professor of international realations at ESPM-Sul.

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Published

2013-05-07

How to Cite

Brigido, E. V. (2013). Double taxation of income: negotiations between Brazil and the United States. Revista Do Direito Público, 8(1), 83–100. https://doi.org/10.5433/1980-511X.2013v8n1p83

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Issue

Vol. 8 No. 1 (2013)

Section

Artigos

License

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