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Full-Text Articles in Taxation
Evaluation Of The Application Of Double Taxation On International Services Transactions From Brazilian Airlines, Franco Daffos Torres, Raquel Sa Brito Rojas, Ricardo Araujo Kurokawa Bico, Rodrigo Saldanha Marinho
Evaluation Of The Application Of Double Taxation On International Services Transactions From Brazilian Airlines, Franco Daffos Torres, Raquel Sa Brito Rojas, Ricardo Araujo Kurokawa Bico, Rodrigo Saldanha Marinho
Graduate Student Works
Globalization tends to stimulate transactions between different countries by offering products and services with different quality and prices. During the negotiations, there is a tax over payment remitted abroad that involves agreements between countries. This research project aims to understand all the double taxation agreements between Brazil and foreign countries inserting them into the decision making process of hiring a service abroad. Using the Business Process Management methodology it could be seen that double taxation is not considered today on the study of hiring a service abroad, which can lead to an increase on company’s costs. This project proposes a …
How To Reduce The Tax Bill Of A Multinational Technology Company?, Dimitrios V. Siskos
How To Reduce The Tax Bill Of A Multinational Technology Company?, Dimitrios V. Siskos
Publications
It is said that nothing in this world is certain except for death and taxes. For those with clever accountants, however, the latter can be kept to a minimum. Particularly, companies seek to minimize their tax liability through "tax planning", adopting deductions, rebates, exemptions and other “legal” tools that the domestic tax system provides to them. However, while tax planning is considered to be quite logical in the terms of making profit, there is a grey area between this and "tax avoidance”. This paper suggests a legitimate tax plan for a multinational technology company that minimizes its tax obligations1, without …