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abril 14, 2021

Brazil’s expansion of its Double Taxation Agreement Network – The Inclusion of Singapore, Switzerland and the United Arab Emirates

  Double Taxation Agreeents (DTA) have as their main purpose to establish criteria for the apportionment of revenue among contracting countries. As a consequence, DTAs are one of the most relevant tools to avoid double taxation of income between contracting countries by restricting the tax jurisdiction of contracting States when the occurrence of certain situations...
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