OECD’s Beps Project and International Taxation in Brazil

Authors

  • Sergio André Rocha UERJ/RJ

Keywords:

Brazil, Beps, tax policy, multilateralism, developing countries

Abstract

The 21st Century started a new era for international taxation. The initiatives materialized in this period have put to the test the principles of international taxation of the 20th Century, which were reminiscent from the first works developed under the League of Nations. However, changes that are underway must be considered very carefully, specially by developing countries. Even though one can argue that the alignment of these countries with the OECD’s Beps Project has been pursued, the fact is that the voice of such developing countries is not heard high during the main discussions regarding the model that will result from this Project. The purpose of this article is the analysis of the effects of the Beps Project on Brazil’s international taxation.

Author Biography

Sergio André Rocha, UERJ/RJ

Professor de Direito Financeiro e Tributário da Uerj.

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Published

2016-06-01

How to Cite

Rocha, S. A. (2016). OECD’s Beps Project and International Taxation in Brazil. Revista Direito Tributário Atual, (35), 384–403. Retrieved from https://revista.ibdt.org.br/index.php/RDTA/article/view/191

Issue

Section

Doutrina Nacional (Double Peer Reviewed)