International Mutual Cooperation in the Era Post BEPS

Authors

  • Marcos Hideo Moura Matsunaga Pontifí­cia Universidade Católica de São Paulo

DOI:

https://doi.org/10.46801/2595-6280-rdta-39-14

Keywords:

international taxation, international cooperation, BEPS, theory of social systems

Abstract

The international mutual cooperation for tax purposes between tax authorities reached a new level with the OECD and G20 efforts within the BEPS project (Base Erosion and Profit Shifting), having deep impacts in the architecture and dynamics of international taxation. This paper aims to perform an analysis through a systemic approach of the historical evolution of the international cooperation in taxation and the recent events that have led to the project BEPS, assessing the mechanisms and effects that have been produced by the increase of the international cooperation between tax authorities.

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Published

2018-06-01

How to Cite

Matsunaga, M. H. M. (2018). International Mutual Cooperation in the Era Post BEPS. Revista Direito Tributário Atual, (39), 307–324. https://doi.org/10.46801/2595-6280-rdta-39-14

Issue

No. 39 (2018)

Section

Doutrina Nacional (Double Peer Reviewed)

License

Copyright (c) 2021 marcos hideo moura matsunaga

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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