Brazilian Anti-Avoidance Legislation: Recent Refinements and Major Deviations from International Practice

Journal
Author
Bianco, J.F.; Tomazela Santos, R.
Country
Brazil
Published Date
Issue
Bulletin for International Taxation 2017 (Volume 71), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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