This book has the scope to characterize and to critically define the Brazilian policies behind the tax conventions with several countries, depicting reasons, practical consequences and tendencies. Based on the premises developed along the study, it was possible to structure a Brazilian Tax Model Convention for the current and future negotiating conventions, should the Federal Government decide to develop one and publish it.
As a lawyer and an academic, the author combines the theory with extensive practical knowledge, turning the paperwork into a systematic and solidly founded practical guide.
The subject of this book, therefore, goes beyond the academic purpose, achieving greater practical applicability as it offers the possibility of being used by taxpayers with inbound and outbound interests, tax consultants, the government itself, counterparties in negotiations with Brazil and others, as an instrument to optimize the double tax conventions and the taxation itself.