{"id":6862,"date":"2026-09-16T15:27:09","date_gmt":"2026-09-16T18:27:09","guid":{"rendered":"https:\/\/schoueri.com.br\/en\/?p=6862"},"modified":"2026-09-16T15:29:39","modified_gmt":"2026-09-16T18:29:39","slug":"the-qualification-of-jcp-in-light-of-thebrazil-netherlands-double-taxation-treaty","status":"publish","type":"post","link":"https:\/\/schoueri.com.br\/en\/the-qualification-of-jcp-in-light-of-thebrazil-netherlands-double-taxation-treaty\/","title":{"rendered":"The qualification of JCP in light of theBrazil-Netherlands double taxation treaty"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"6862\" class=\"elementor elementor-6862\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-8cc2750 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"8cc2750\" 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-b0db6fc\" data-id=\"b0db6fc\" 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-775eb9e elementor-widget elementor-widget-button\" data-id=\"775eb9e\" 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:\/\/schoueri.com.br\/wp-content\/uploads\/2026\/09\/LES-Qualification-of-JCP-in-lights-of-the-DTC.pdf\">\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\">PDF<\/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-5a31d91 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5a31d91\" 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-6ddac07\" data-id=\"6ddac07\" 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-b35e897 elementor-widget elementor-widget-text-editor\" data-id=\"b35e897\" 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 data-id=\"f28ba8b\" data-element_type=\"widget\" data-widget_type=\"theme-post-content.default\" style=\"font-size: 14px; font-style: normal; font-weight: 400; margin: 0px 0px 20px; --flex-wrap: initial; --justify-content: initial; --align-items: initial; --align-content: initial; --gap: initial; --flex-basis: initial; --flex-grow: initial; --flex-shrink: initial; --order: initial; --align-self: initial; align-self: auto; flex: 0 1 auto; order: 0; place-content: normal; align-items: normal; flex-flow: row; gap: normal; --widgets-spacing: 20px; width: 807.287px; font-family: Montserrat, sans-serif;\"><div style=\"font-size: 14px; transition: background 0.3s, border 0.3s, border-radius 0.3s, box-shadow 0.3s, transform 0.4s;\"><div data-elementor-type=\"wp-post\" data-elementor-id=\"7105\" style=\"font-size: 14px;\"><section data-id=\"b8860d4\" data-element_type=\"section\" style=\"--flex-wrap: initial; --justify-content: initial; --align-items: initial; --align-content: initial; --gap: initial; --flex-basis: initial; --flex-grow: initial; --flex-shrink: initial; --order: initial; --align-self: initial; align-self: auto; flex: 0 1 auto; order: 0; --widgets-spacing: 20px;\"><div style=\"font-size: 14px;\"><div data-id=\"bc67f9a\" data-element_type=\"column\" style=\"font-size: 14px; --flex-wrap: initial; --justify-content: initial; --align-items: initial; --align-content: initial; --gap: initial; --flex-basis: initial; --flex-grow: initial; --flex-shrink: initial; --order: initial; --align-self: initial; align-self: auto; flex: 0 1 auto; order: 0; --widgets-spacing: 20px; width: 807.287px;\"><div style=\"font-size: 14px; width: 807.287px;\"><div data-id=\"6141aa8\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\" style=\"font-size: 14px; font-weight: 400; --flex-wrap: initial; --justify-content: initial; --align-items: initial; --align-content: initial; --gap: initial; --flex-basis: initial; --flex-grow: initial; --flex-shrink: initial; --order: initial; --align-self: initial; align-self: auto; flex: 0 1 auto; order: 0; place-content: normal; align-items: normal; flex-flow: row; gap: normal; --widgets-spacing: 20px; font-family: Montserrat, sans-serif; width: 787.287px;\"><div style=\"font-size: 14px; transition: background 0.3s, border 0.3s, border-radius 0.3s, box-shadow 0.3s, transform 0.4s;\"><p style=\"font-size: 14px;\">SCHOUERI, Lu\u00eds Eduardo. The qualification of JCP in light of the Brazil-Netherlands double taxation treaty. In: Renata Fontana; Johann Hattingh; Tanja Bender; Rens Pieterse; Robert Rouwers (org.). Decem Lustra: Essays and Personal reflections in honor of Kees van Raad. 1ed ITC Leiden, 2026.<\/p><\/div><\/div><\/div><\/div><\/div><\/section><\/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>PDF SCHOUERI, Lu\u00eds Eduardo. The qualification of JCP in light of the Brazil-Netherlands double taxation treaty. In: Renata Fontana; Johann Hattingh; Tanja Bender; Rens Pieterse; Robert Rouwers (org.). Decem Lustra: Essays and Personal reflections in honor of Kees van Raad. 1ed ITC Leiden, 2026.<\/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-6862","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\/6862","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=6862"}],"version-history":[{"count":0,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/posts\/6862\/revisions"}],"wp:attachment":[{"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/media?parent=6862"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/categories?post=6862"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/schoueri.com.br\/en\/wp-json\/wp\/v2\/tags?post=6862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}