The event was held in partnership with Alliance Bernstein (one of the most successful research and investment companies in the world, with a presence in 25 countries). The event featured an exhibition by Mr. Joaquin Dulitzky (Bernstein’s senior financial advisor based in Miami), a co-presentation by Messrs. John Oden and Benjamin Stein (also from the […]
Caracterização de Estabelecimentos Permanentes de empresas norte-americanas na África do Sul – Interpretação do Tratado firmado entre os dois países pela Tax Court de Joanesburgo. Luis Guilherme B. Gonçalves Introdução e Breve Histórico do Caso Este artigo tem por objetivo a análise de caso envolvendo as empresas AB LLC e BD Holdings
Artigo Originalmente Publicado na Obra ‘Tributação Internacional: Análise de Casos – Volume 3’ da MP Editora Tributação de Lucros no Exterior – Controvérsia Acerca do Momento da sua Disponibilização – Dia do Crédito vs. Dia do Pagamento – Prova Documental Luis Guilherme B. Gonçalves Introdução Este artigo tem por objetivo a análise de
In June 20th, 2002, U.S. and Brazil signed a CMAA aiming the implementation of a formal system that will become possible the enhancement of the exchange of information, intelligence, and documents, which will assist both countries in the prevention and investigation of customs offenses. After the approval from the Brazilian National Congress, and by considering
Customs Mutual Assistance Agreement (CMAA) between U.S. and Brazil Read More »
By Antonio Britto, 67 years old, journalist, with a long career in the corporate and public sector in Brazil. He is a permanent resident of the United States. After three years living in the United States and having listened to the stories of dozens of Brazilian families and companies, I am convinced of the following:
Do you want to make it in the United States? Turn your dream into a project Read More »
In our latest Newsletter, we have debated the changes introduced by the Provisional Measure No. 252/05 regarding two main tax benefits for exporters, one related to softwares and information technology (REPES), and the other to capital goods (RECAP). By considering the fact that this Measure has not been approved by the Legislative Branch within the
Recente and specifc changes in the transfer princing legislation in Brazil Read More »
The event was held in partnership with the office Spadoni, Carvalho & Cunha in the office of its headquarters in Ribeirão Preto-SP. The event was attended by businessmen from the region and partners Alexandre Rovai and Luis Guilherme Gonçalves were able to speak about internationalization strategies of Brazilian companies and tax planning initiatives. Share This
Internationalization of Companies and International Tax Planning Read More »
Almost thirty years from the beginning of its operation, the Treaty to Avoid Double Taxation (Doppelbesteurungsabkommen) entered into between Brazil and Germany was denounced by the German government in April 07th, 2005. Since 1975, the treaty has been beneficial for those German companies and investors doing business in Brazil and also very useful to the
Taxation changes in the relationship between Brasil and Germany Read More »