Product details:
Title: Brazil's International Tax Policy
Language: English
Author: Sergio André Rocha
Publisher: Lumen Juris
Publication date: 2017
Edition number: 1
Number of pages: 345
About the book:
The focus of this research is the analysis of Brazil’s international tax policy, understood as the group of justifications and goals of the Country in the drafting of its domestic tax legislation, levied on cross-border transactions, and in the negotiation of international tax treaties. This analysis was made considering five different building blocks: Brazil’s double tax conventions; the Country’s transfer pricing and CFC regulations; the exchange of tax-related information; and the OECD/G-20 BEPS Project. To access the book free of charge, click here.