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Brazilian anti - avoidance legislation recent refinements and major deviations from international practice João Francisco Bianco and Ramon Tomazela Santos Electrónico

By: Bianco, João Francisco.
Contributor(s): Santos, Ramon Tomazela.
Material type: ArticleArticlePublisher: 2017Subject(s): EVASION FISCAL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | BRASIL | ELUSION FISCAL In: Bulletin for International Taxation v. 71, n. 6, June 2017Summary: The authors, in this article, consider the main features of the Brazilian anti-avoidance legislation, thereby providing a general overview of the topic.
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BIT/2017/6-1 (Browse shelf) Available BIT/2017/6-1

Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

The authors, in this article, consider the main features of the Brazilian anti-avoidance legislation, thereby providing a general overview of the topic.

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