The Elimination of Double Taxation with Brazil

Tax attorney María Camila Díaz published an article in Asuntos Legales about the agreement for the elimination of double taxation with Brazil that Colombia signed this past Aug. 5. Ms. Díaz explains that the purpose of this agreement is to avoid the excess tax burden that can result when jurisdictions overlap in the same taxable event in the field of international operations. This article responds to some questions about the agreement, including who is covered and how royalties and technical service fees are treated.

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