The BRICs: Tax Treaty Policy Regarding Dividends

Journal
Hernández Gómez, M.I.
Brazil; China (People's Rep.); India; Russia
Bulletin for International Taxation 2012 (Volume 66), No. 8
FormatPDF
EUR
40
| USD
45
(VAT excl.)

The author, in this article, analyses the tax treaty policy of the BRICs countries regarding dividends due to the rising importance of the BRICs to the global economy.