I-interdependence phakathi Brazil ezininzi ehlabathini olungenangxaki, ihamba kunye ebusweni enkulu langaphandle, utyalo mali kwi-national territory imply imfuneko yokuba efanelekileyo ngamazwe taxation imigaqo-nkqubo
Kule meko, iinzame concentrate on avoiding ngamazwe kabini taxation, ezaziwayo obstacle ukuze izizwe' lwezoqoqosho, lwezentlalo, kwaye yenkcubeko uphuhliso.
Kwesinye isandla, phinda-phinda taxation hinders kwaye reduces i-exchange of technology, abantu, impahla yexabiso, ikomkhulu neenkonzo kwesinye isandla, fosters irhafu sheltering kwaye irhafu avoidance. Kunye esi sivumelwano esayiniweyo, lunye kuphela states obandakanyekayo ngu wanika amandla ukuze imposiso yorhwebo lwangaphakathi iirhafu kwi iinkampani' ingeniso okanye patrimony. Oku indlela, amazwe kuba zabo irhafu isiseko kunye notyalomali utsalekoname kwaye zilondolozwe iinkampani unako ukugcina zabo nokhuphiswano.
Omnye iqhosha factor a DDT ufumana isibonelelo i somthetho sokukhululwa okanye irhafu e a ukuphumela umyinge kwi ezithile receipts ezifana inzala, royalties, inzala, ikomkhulu uzuza kwaye abanye ukuba ingaba idibene ne-intengiselwano bamthwala ngaphandle phakathi kwamaqela enxulumene ne-kabini taxation treaty.
Brazil kulandela i-Convention-Imodeli ye-Umbutho kuba Kwezoqoqosho Intsebenziswano Nophuhliso (OECD) kwi yayo kabini taxation izivumelwano. Oku imodeli neengqikelelo zimbini iindlela ukuze kutshatyalaliswe kabini taxation: Brazil esayiniweyo yayo yokuqala phakathi kwala mazwe mabini isivumelwano ukuphepha kabini taxation ngowe, kulandela i-ngamazwe postwar trend. Namhlanje, Brazil uba kabini taxation conventions kunye zilandelayo amabini anesibhozo amazwe: ngojulayi ka, Brazil Senegal esayiniweyo a ingxelo phindela uthetha-thethwano kuba phakathi kwala mazwe mabini isivumelwano ukunqanda kabini taxation, nangona kunjalo, phezulu ukuya kulo mhla, oku alifumanisanga materialized. Enye usebenza Romania, Trinidad Tobagoname, e-United kingdom ne-United States Brazil kokuba Kabini Taxation Treaty misela nge-Germany, esingekhoyo ihlala isebenza ukusukela ngo, ulinde ukuba abe rewritten.
Nkqu nokuba i-United States sibanye yehlabathi ke ibaluleke kakhulu urhwebo iqabane lakho ka-Brazil, i-amazwe? abanalo esayiniweyo Kabini Taxation Treaty.
I-phakathi kwala mazwe mabini-ajenda sele evolved ezininzi imicimbi, kodwa lacks iingxoxo kwi-commerce kunye notyalomali ezigunyazisiweyo zengxelo-sikhokelo. I-United States sele ezininzi phakathi kwala mazwe mabini DTTs esayiniweyo, comprehending uthetha-thethwano kunye ngaphezu amathandathu anesihlanu amazwe. Brazil yiyo ngokwenene kuphela-BRICS ilizwe ukuba akazange umqondiso kabini irhafu treaty kunye NATHI: China waye ke ngowe, i-India, ngowe, i-Russia, ngo- kwaye Umzantsi Afrika ngowe. Ngenxa ukwanda Isijapani otyalo-mali kwi-KWETHU, icacile ukuba bayathetha i-DTT phakathi ezimbini amazwe. Kunyaka wakhe wokugqibela utyelelo-Brazil, i-ngo, Umongameli Barack Obama waba pressured yi-Isijapani abatyali-mali ngakulo organizing isivumelwano, kodwa ukususela ngoko, abancinane kakhulu wenziwe lixoxiwe.
I-US-Brazil Kabini Irhafu Treaty ingaba kuzisa echaza ukuba amazwe' ubudlelwane phakathi, njengokuba NATHI otyalo-mali kwi-Brazil ingaba? uphezulwana kakhulu kunokuba enye indlela jikelele, enaphatha ngenxa kabini taxation, ukuba ichaphazela Brazilians kwi worse indlela kunokuba Americans.
Njengoko kuba e-United kingdom, eli lizwe uba taxation izivumelwano kunye ne- amazwe, kodwa Brazil omzimba ngaphandle uluhlu. Nangona amazwe musa abambe yonke Kabini Taxation Treaty, Brazil UK kuba treaty ukuphepha kabini taxation xa oko iza emoyeni kwaye yolwandle lezothutho imivuzo.
