The Resource A Brazilian view on base erosion and profit shifting : an alternative path

A Brazilian view on base erosion and profit shifting : an alternative path

Label
A Brazilian view on base erosion and profit shifting : an alternative path
Title
A Brazilian view on base erosion and profit shifting : an alternative path
Creator
Subject
Language
eng
Summary
This article argues that notwithstanding the formal invitation made to the OECD by the G20 to propose solutions to the problem of base erosion and profit shifting (BEPS), some countries, for reasons of their own, may prefer to act unilaterally. Brazil is used as a case study as a result of its intense tax policymaking activity in the past twenty years, which has deviated from the OECD's approach. Based on economic data, it is contended that Brazil has been able to design a tax system enabling it to tackle BEPS successfully. This article presents the salient features of the Brazilian tax system as an alternative to the OECD's future proposals, assisting policymakers of other countries - mainly non-OECD members - to redesign their tax system in order to strengthen the legal mechanisms that protect their respective tax bases
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 42 (2014),
http://library.link/vocab/creatorName
Rigoni, J.M. de Melo
Geographic coverage
  • South America
  • Latin America
Language note
English
http://library.link/vocab/subjectName
  • BEPS
  • tax system
  • tax policy
  • withholding tax
  • CFC
  • transfer pricing
  • tax haven
  • thin capitalization
  • collection of tax
  • tax treaty
Label
A Brazilian view on base erosion and profit shifting : an alternative path
Instantiates
Publication
Label
A Brazilian view on base erosion and profit shifting : an alternative path
Publication

Library Locations

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      52.37366609999999 4.9336932
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