Tax aspects on arbitration funding

In order to continue the analysis brought by our article from June 3rd with respect to third-party funding (TPF), hereby we discuss the tax aspects involved in this model, which allows for the litigating party to be funded by a specialized investment fund, responsible for the financial support. As seen, basically TPF may occur by […]

Arbitration in Tax Matters

Tax arbitration is already internationally accepted in the agreements against double taxation – cases of the MPA (mutual agreement procedure), BEPS Action 14 and APA (advanced pricing agreement) – and also in some countries’ internal law – such as Portugal. In the Brazilian law, after overcoming the fallacy that arbitration would violate the principle of […]