The UTPR a symptom of malleable sovereignty? by lucas de Lima Carvalho
By: Carvalho, Lucas de Lima
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Material type: 
ArticlePublisher: 2024Subject(s): EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | FISCALIDAD INTERNACIONAL | SEGUNDO PILAR (OCDE) | TIPO MÍNIMO GLOBAL | POLITICA FISCAL | TRATADOS INTERNACIONALES
In:
Tax Notes International v. 115, n.5, August 5 2024, p. 871-881Summary: 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.
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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.
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