Can the Brazilian mutual agreement procedure legislation be effective domestically? Doris Canen and Henrique de Conti
By: Canen, Doris
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Contributor(s): Conti, Henrique de.
Material type: 
ArticlePublisher: 2019Subject(s): FISCALIDAD INTERNACIONAL | RESOLUCIONES EXTRAJUDICIALES DE CONFLICTOS | BRASIL
In:
Bulletin for International Taxation v. 73, n. 2, February 2019, p. 69-75Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | BIT/2019/2-2 (Browse shelf) | Available | BIT/2019/2-2 |
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.
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