If a payment from a Brazilian company's net equity is tax deductible in Brazil, is that interest or dividends for purposes of the BR NL treaty? And if, under article 25'3 of that treaty, the BR NL competent authorities agree that the payment is interest for BR NL treaty purposes, can that payment then still be treated as a (deductible) dividend for Dutch corporate income tax purposes? These are the questions the Dutch local court of Breda dealt with in two tax decisions before setting aside the 25'3 MAP agreement reached.

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Decisions (in Dutch):
202305 https://linkeddata.overheid.nl/front/...
202312 https://linkeddata.overheid.nl/front/...