Interpretative and Policy Challenges Following the OECD Multilateral Instrument (2016) from a Brazilian Perspective

Journal
Author
Schoueri, L.E.; Galendi, R.A. (Jr.)
Country
Brazil; International; OECD
Published Date
Issue
Bulletin for International Taxation 2017 (Volume 71), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

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.