2018/01/08 - Tax Notes International - Is Brazil's Tax System Ready for OECD Accession?

Citation:

In: Tax notes international. - Falls Church. - Vol. 89 (2018), no. 2 ; p. 181-186

Tatiana Falcão evaluates Brazil’s efforts to implement tax policies in line with the OECD’s standards, its position on permanent establishments, and its unique transfer pricing rules, ultimately concluding that Brazil is not only ready to join the OECD but can also serve as a model for other developing countries.

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