Canen, Doris
Can the Brazilian mutual agreement procedure legislation be effective domestically? / Doris Canen and Henrique de Conti .-- , 2019
Disponible en formato electrónico en la Biblioteca del IEF.
Resumen.
This article examines the new Brazilian legislation in respect of mutual agreement procedures (MAPs) in light of the changes proposed by Action 14 of the OECD/G20 BEPS initiative and considers whether such legislation can be effective in the country.
FISCALIDAD INTERNACIONAL
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
BRASIL
Conti, Henrique de
Bulletin for International Taxation 0007-4624 v. 73, n. 2, February 2019, p. 69-75
Can the Brazilian mutual agreement procedure legislation be effective domestically? / Doris Canen and Henrique de Conti .-- , 2019
Disponible en formato electrónico en la Biblioteca del IEF.
Resumen.
This article examines the new Brazilian legislation in respect of mutual agreement procedures (MAPs) in light of the changes proposed by Action 14 of the OECD/G20 BEPS initiative and considers whether such legislation can be effective in the country.
FISCALIDAD INTERNACIONAL
RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS
BRASIL
Conti, Henrique de
Bulletin for International Taxation 0007-4624 v. 73, n. 2, February 2019, p. 69-75