Treaty Law Interpretation
16 February 2012
Request for webinar
As never before, double taxation treaty law is essential for entrance and exit strategies in investments in Latin America. This webinar addresses the main recent developments and interpretation trends in double taxation issues, as well as updates in case law and official positions of the tax authorities throughout countries around the region. Additionally, controversial issues such as the use of treaty benefits, permanent establishments, and characterization of income will be a matter of discussion.
- Update on case law and official positions of the tax offices regarding the interpretation of treaty law
- Issues of controversy under treaty law
- Use of treaty benefits: formal and substantial requirements
- Permanent establishments
- Characterization of service income (technical assistance and royalties)
* Trench, Rossi e Watanabe Advogados. Associated with Baker & McKenzie International, Swiss Verein.