Literature Review: Sérgio André Rocha, ‘Non-defined Terms in Double Tax Conventions’, Termos Não Definidos em Tratados Internacionais Tributários, Casa do Direito, 2024 by Ricardo André Galendi Júnior

Key Points

• The review highlights ambiguities in legal definitions within double tax conventions.
• Key observations focus on the lack of clarity in tax treaty terms and their implications.
• Analysis of various international tax treaties shows significant jurisdictional conflicts.
• The findings suggest that better-defined terms could improve international taxation clarity.