This paper uses affiliate level data from Swedish multinationals to examine the impact of tax treaties on both overall affiliate sales and the composition of those sales. In line with previous results, we find little evidence for an effect of treaties on the level of total sales. We do, however,...

The article analyses a decision from Brazil's Superior Court of Justice (STJ) to exclude withholding tax on dividends paid out to nonresident shareholders. The author argues that the Court ruling misinterpreted article 24 of the Brazil-Sweden tax treaty and explains that the Brazilian Supreme...