Brazil's road to OECD accession tax transparency and BEPS standards by Rogerio Abdala Bittencourt and Antonio José Ferreira Levenhagen
By: Bittencourt, Rogerio Abdala
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Contributor(s): Levenhagen, Antonio José Ferreira.
Material type: 
ArticlePublisher: 2019Subject(s): FISCALIDAD INTERNACIONAL | ARMONIZACION FISCAL | TRANSPARENCIA FISCAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PROGRAMAS | APLICACION | BRASIL
In:
Tax Notes International v. 95, n. 9, August 26, 2019, p. 851-853Summary: In this article, the authors discuss how Brazil can align its tax rules with international standards in the areas of fiscal and financial secrecy, tax evasion, avoidance, and aggressive tax planning in preparation for accession to the OECD.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2019/95/9-2 (Browse shelf) | Available | OP 138-Bis/2019/95/9-2 |
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| OP 138-Bis/2019/95/8-3 Important considerations on tax amortization benefits in intercompany transfer of intangibles | OP 138-Bis/2019/95/9 Tax Notes International | OP 138-Bis/2019/95/9-1 U.S. tax review | OP 138-Bis/2019/95/9-2 Brazil's road to OECD accession | OP 138-Bis/2019/95/9-3 Korean Supreme Court clarifies tiebreaker rules in Japan - Korea Tax Treaty | OP 138-Bis/2019/96/1 Tax Notes International | OP 138-Bis/2019/96/10 Tax Notes International |
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
In this article, the authors discuss how Brazil can align its tax rules with international standards in the areas of fiscal and financial secrecy, tax evasion, avoidance, and aggressive tax planning in preparation for accession to the OECD.
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