On July 21, 1959, France and Germany signed a bilateral income tax treaty that bears a striking resemblance to modern-day tax treaties. Its original version had an Article 4th with provisions about business profits, Articles 7th, 9th, 10 and 15 with provisions about taxing rights on capital gains, dividends, interest and royalties, and even an Article 8th about permanent establishments (PEs)…
🌎 The Brazilian Academy of Tax Law (ABDT), presided by Marcelo Campos, has recently published a new issue of its prestigious Revista Tributária e de Finanças Públicas. This issue features articles written by prominent experts and researchers about domestic, regional and multinational tax policy themes. ❤️ Consider supporting our mission
🌎 Last week, the School of Law of Universidad de Buenos Aires in Argentina released Issue 15 of its prestigious Revista Debates de Derecho Tributario y Financiero. The theme of this issue is “Administrative, Budgetary and Tax Procedure”. ➡️ Here is the list of articles featured in this issue. As
🌎 The Faculdade Nacional de Direito FND – UFRJ has just published Volume 11, Number 2, of its prestigious Revista de Estudos Institucionais (Journal of Institutional Studies). The “Dossier” section of this issue features 10 articles about Tax Law and Policy written by prominent academics and students in Brazil. ➡️
