Faculty Advisor

Dr. Leila Halawi

Document Type


Submitting Campus

WW Campus for Central & South America

Publication/Presentation Date



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.


Embry-Riddle Aeronautical University


Sao Paulo, Brazil

Additional Information

A Capstone Project Submitted to Embry-Riddle Aeronautical University in Partial Fulfillment of the Requirements for the Aviation Management Certificate Program.

Included in

Taxation Commons