ABSTRACT
This chapter reports on the findings of the Administrative Council for Tax Appeals (Conselho Administrativo de Recursos Fiscais , CARF) in the case and demonstrates the validity of the decision in allowing a national or resident of a third country to obtain the benefit of a tax treaty between two countries by interposing a person in one or the other of them. The dissenting position presented by the decision is also examined, because this position sought to apply the disregard of legal entity doctrine in support of the prevention of treaty shopping, demonstrating a misunderstanding of both issues.
SCHOUERI, Luís Eduardo; e GALDINO, Guilherme. “Chapter 3: Brazil: Personal Scope in Brazilian Tax Treaties: Treaty Shopping”. In KEMMEREN, Eric C. C. M. et al. (eds.). Tax Treaty Case Law around the Globe 2018. Online Books IBFD, 2019, pp. 47-54.