Traduction de «brazil » (Anglais → Français) :

(b) in the event that Brazil, after the signature of the present Convention, would allow that royalties, paid by an enterprise which is a resident of Brazil to an enterprise which is a resident of a third State not located in Latin-America, and which holds at least 50 per cent of the capital of the enterprise which is a resident of Brazil, be deductible in determining the taxable income of this enterprise, an equal deduction will be automatically applicable, under similar conditions, to an enterprise which is a resident of Brazil paying royalties to an enterprise which is a resident of Canada;

5. Where a company which is a resident of Canada derives dividends, other than those mentioned in paragraph 4, from a company which is a resident of Brazil in which it holds an equity percentage of at least 10 per cent and those dividends may be taxed in Brazil, in accordance with this Convention, Canada shall allow as a deduction from the tax on the income of the first-mentioned company an amount equal to the income tax paid in Brazil and shall allow relief in respect of the Brazilian corporation tax paid on the profits out of which the dividends are paid; the deduction shall not, however, exceed that part of the Canadian income tax as ...[+++] computed before the deduction is given, which is appropriate to the dividends.

(a) the term “Brazil” means the territory of the Federative Republic of Brazil, that is, the continental and insular earth and its corresponding air space, as well as the territorial sea and its corresponding seabed and subsoil, within which, in accordance with international law and the Brazilian laws, the rights of Brazil may be exercised;

2. If a person is not eligible for a benefit under the legislation of Brazil on the basis of periods of coverage completed under the legislation of Brazil, totalized in accordance with Article 11, or with paragraph (1), the eligibility of that person for that benefit shall be determined by totalizing those periods and periods of coverage completed under the legislation of a third State with which only Brazil is bound by a social security instrument which provides for the totalizing of periods.

1. If a person is eligible for a benefit under the legislation of Brazil without the application of the totalizing provisions of Chapter I, the competent institution of Brazil shall determine the amount of the benefit payable exclusively on the basis of the periods of coverage which that person has completed under the legislation of Brazil.

Further, significant barriers to trade in services exist in many sectors and many partner countries of interest to European business like for legal services, for instance, in India, China and Singapore, distribution services in India, China and ASEAN countries, postal and courier services in India, Brazil, China and Egypt, transport services in Brazil and India as well as in Canada, South Africa and Singapore, while barriers to telecommunication services exist in China, Korea, Japan, India, Mexico and, to a lesser extent, Brazil.