Carvalho, Lucas de Lima
The UTPR a symptom of malleable sovereignty? / by lucas de Lima Carvalho .-- , 2024
Lucas de Lima Carvalho is the founder of the Latin American Tax Policy Forum. He is based in São Paulo. In this installment of Ahead of Tax, Carvalho comments on the incompatibility between the UTPR and tax treaties and examines the threat to national sovereignty over taxation.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
POLITICA FISCAL
TRATADOS INTERNACIONALES
Tax Notes International1048-3306 v. 115, n.5, August 5 2024, p. 871-881
The UTPR a symptom of malleable sovereignty? / by lucas de Lima Carvalho .-- , 2024
Lucas de Lima Carvalho is the founder of the Latin American Tax Policy Forum. He is based in São Paulo. In this installment of Ahead of Tax, Carvalho comments on the incompatibility between the UTPR and tax treaties and examines the threat to national sovereignty over taxation.
EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS
FISCALIDAD INTERNACIONAL
SEGUNDO PILAR (OCDE)
TIPO MÍNIMO GLOBAL
POLITICA FISCAL
TRATADOS INTERNACIONALES
Tax Notes International1048-3306 v. 115, n.5, August 5 2024, p. 871-881