The Dance of the Lions




Analyses of International Tax Treaties


(4.1) Double Taxation Treaty (DTT) Brazil-Belgium


(4.1.h) Air and Maritime Transportation


127. The profits resulted from the exploration of the international flow of transportation by air and sea are related to the jurisdiction where is the headquarter of effective direction of the company. One more time it is all about a relation beyond to the sovereign entities, but that are in connection with only one of them, by its headquarter, for taxing purposes of profits.


contents | previous | next

All rights reserved. Prohibited to copy and distribute, without permission of Rafael De Conti


CONTACT for legal advice


Rafael De Conti, Rafael Augusto De Conti, Brazilian Tax Lawyer, Lawyer in Brazil