Brazil's Anti-Treaty Shopping Measures: Current and Future Developments regarding Beneficial Ownership and Limitation on Benefits Clauses in Tax Treaties

Journal
Castro, L. Freitas de Moraes e
Brazil
Bulletin for International Taxation 2011 (Volume 65), No. 12
PriceUSD 45

The author, in this article, considers recent developments with regard to Brazil’s tax treaty policy, with particular emphasis on Brazil’s position regarding beneficial ownership and limitation on benefits provisions in the context of treaty shopping.