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Interpretative and policy challenges following the OECD multilateral instrument ( 2016 ) from a Brazilian perspective Luis Eduardo Schoueri and Ricardo André Gelendi Júnior Electrónico

By: Schoueri, Luís Eduardo.
Contributor(s): Gelendi, Ricardo André.
Material type: ArticleArticlePublisher: 2017Subject(s): FISCALIDAD INTERNACIONAL | DOBLE IMPOSICION | CONVENIOS | TRATADOS INTERNACIONALES | BRASIL | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | PROGRAMAS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO In: Bulletin for International Taxation v. 71, n. 6, June 2017Summary: In this article, the authors consider the various interpretative and policy challenges that arise following the publication of the OECD Multilateral Instrument (2016), with emphasis on the Brazilian perspective.
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Disponible únicamente la versión electrónica a través de la Biblioteca del Instituto de Estudios Fiscales. Resumen. Conclusión.

In this article, the authors consider the various interpretative and policy challenges that arise following the publication of the OECD Multilateral Instrument (2016), with emphasis on the Brazilian perspective.

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