Summary of the Convention
Title and Preamble
Chapter I - Scope of the Convention
Article 1 - Persons covered
Article 2 - Taxes covered
Chapter II - Definitions
Article 3 - General definitions
Article 4 - Resident
Article 5 - Permanent establishment
Chapter III - Taxation of Income
Article 6 - Income from immovable property
Article 7 - Business profits
Article 8 - International shipping and air transport
Article 9 - Associated enterprises
Article 10 - Dividends
Article 11 - Interest
Article 12 - Royalties
Article 13 - Capital gains
Article 14 - [Deleted]
Article 15 - Income from employment
Article 16 - Director's fees
Article 17 - Entertainers and sportspersons
Article 18 - Pensions
Article 19 - Government service
Article 20 - Students
Article 21 - Other income
Chapter IV - Taxation of Capital
Article 22 - Capital
Chapter V - Methods for Elimination of Double Taxation
Article 23A - Exemption method
Article 24B - Credit method
Chapter VI - Special Provisions
Article 24 - Non-discrimination
Article 25 - Mutual agreement procedure
Article 26 - Exchange of information
Article 27 - Assistance in the collection of taxes
Article 28 - Members of diplomatic missions and consular posts
Article 29 - Entitlement to benefits
Article 30 - Territorial extension
Chapter VII
Article 31 - Entry into force
Article 32 - Termination
contents | previous (Structure of the Brazilian Tax Treaties in force in Brazil)
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