Direito fiscal internacional de Moçambique

About this book

International tax law of Mozambique: the double taxation treaties (with special focus on Macau and Portugal). This book provides an article-by-article commentary on and analysis of the tax treaties concluded by Mozambique. It starts off with more general and abstract observations in the line of the 2014 Commentaries on the OECD Model, and then continues with an analysis of the concrete regulations such as negotiated with South Africa, Botswana, United Arab Emirates, India, Italy, Macau, Mauritius, Portugal and Vietnam. Each commentary concludes with a short description of the applicable domestic law in Mozambique, Macau and Portugal. The full texts of the treaties are appended.