{"id":6800,"date":"2024-12-03T15:58:28","date_gmt":"2024-12-03T18:58:28","guid":{"rendered":"https:\/\/schoueri.com.br\/en\/?p=6800"},"modified":"2025-03-12T16:06:23","modified_gmt":"2025-03-12T19:06:23","slug":"chapter-3-the-qualification-of-fictitious-income-under-tax-treaties","status":"publish","type":"post","link":"https:\/\/schoueri.com.br\/en\/chapter-3-the-qualification-of-fictitious-income-under-tax-treaties\/","title":{"rendered":"Chapter 3: The Qualification of Fictitious Income under Tax Treaties"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6800\" class=\"elementor elementor-6800\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-0614320 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"0614320\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-288365e\" data-id=\"288365e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-9264225 elementor-widget elementor-widget-button\" data-id=\"9264225\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.ibfd.org\/shop\/book\/revisiting-article-21-other-income-oecd-model\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">IBFD<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c7f52ce elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c7f52ce\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-449fb3a\" data-id=\"449fb3a\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1a9d53a elementor-widget elementor-widget-text-editor\" data-id=\"1a9d53a\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f28ba8b elementor-widget elementor-widget-theme-post-content\" data-id=\"f28ba8b\" data-element_type=\"widget\" data-widget_type=\"theme-post-content.default\"><div class=\"elementor-widget-container\"><div class=\"elementor elementor-6966\" data-elementor-type=\"wp-post\" data-elementor-id=\"6966\"><section class=\"elementor-section elementor-top-section elementor-element elementor-element-760857f elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"760857f\" data-element_type=\"section\"><div class=\"elementor-container elementor-column-gap-default\"><div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8c8a92f\" data-id=\"8c8a92f\" data-element_type=\"column\"><div class=\"elementor-widget-wrap elementor-element-populated\"><div class=\"elementor-element elementor-element-4dc9744 elementor-widget elementor-widget-text-editor\" data-id=\"4dc9744\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\"><div class=\"elementor-widget-container\"><p>SCHOUERI, L. E.; GALENDI JUNIOR, R. A. . The Qualification of Fictitious Income under Tax Treaties. In: Maisto, Guglielmo. (Org.). Revisiting Article 21 (Other Income) of the OECD Model. 1 ed. Amesterd\u00e3: IBFD, 2024, v. 21, p. 37-54.<\/p><\/div><\/div><\/div><\/div><\/div><\/section><\/div><\/div><\/div><div class=\"elementor-element elementor-element-2999f0b elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"2999f0b\" data-element_type=\"widget\" data-widget_type=\"divider.default\"><div class=\"elementor-widget-container\"><div class=\"elementor-divider\">\u00a0<\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>IBFD SCHOUERI, L. E.; GALENDI JUNIOR, R. A. . The Qualification of Fictitious Income under Tax Treaties. In: Maisto, Guglielmo. (Org.). Revisiting Article 21 (Other Income) of the OECD Model. 1 ed. Amesterd\u00e3: IBFD, 2024, v. 21, p. 37-54. \u00a0<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","footnotes":"","_wp_rev_ctl_limit":""},"categories":[48],"tags":[],"class_list":["post-6800","post","type-post","status-publish","format-standard","hentry","category-articles-book-chapters"],"acf":[],"_links":{"self":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts\/6800","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/comments?post=6800"}],"version-history":[{"count":0,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts\/6800\/revisions"}],"wp:attachment":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/media?parent=6800"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/categories?post=6800"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/tags?post=6800"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}