São Paulo: SaraivaJur, 2010.
International Tax Law: Income of Individuals in the Treaties against Double Taxation
Anyone who earns income in our country, as we know, is liable to income tax. Moreover, what is the situation of those who earn income abroad. How is the income taxed. How to avoid the so-called ‘double taxation’. These and other issues are faced by the author based on the norms of international law especially on treaties that Brazil is subject to.