Repositório Digital do Transporte

Use este identificador para citar ou linkar para este item: http://repositorio.itl.org.br/jspui/handle/123456789/106
Título: Evaluation of the application of double taxation on international services transactions from Brazilian airlines
Autor(es): Torres, Franco Daffos
Rojas, Raquel Sá Brito
Bico, Ricardo Araujo Kurokawa
Marinho, Rodrigo Saldanha
E-mail: franco.torres@latam.com
rsbrojas@gmail.com
ricardo.bico@latam.com
rodrigo.marinho@latam.com
Orientador: Halawi, Leila
Número da turma: AVM - T02
Data do documento: 2018
Citação: TORRES, Franco Daffos et al. Evaluation of the application of double taxation on international services transactions from Brazilian airlines. 2018. 60 f. Capstone Project (Aviation Management Certificate Program) - Embry-Riddle Aeronautical University; Instituto de Transporte e Logística, São Paulo, 2018.
Resumo: Globalization tends to stimulate transactions between different countries by offering products and services with different quality and prices. During the negotiations, there is a tax over payment remitted abroad that involves agreements between countries. This research project aims to understand all the double taxation agreements between Brazil and foreign countries inserting them into the decision making process of hiring a service abroad. Using the Business Process Management methodology it could be seen that double taxation is not considered today on the study of hiring a service abroad, which can lead to an increase on company’s costs. This project proposes a change on the process done today by including the utilization of a new tool fed with all the different types of agreements valid in Brazil to simplify the decision of the procurement team. The tool is created and available to be implemented within companies with estimated saving around USD 33MM per year.
Palavras-chave: Double taxation
International services
Descrição: Capstone Project (Aviation Management Certificate Program) - Embry-Riddle Aeronautical University; Instituto de Transporte e Logística, São Paulo, 2018.
Aparece nas coleções:Aviation Management (AVM)

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