The Mutual Agreement Procedure under the International Double Tax Treaties and the Brazilian Experience

Authors

  • Isabella Rossi Pinheiro IBDT

Keywords:

mutual agreement procedure, OECD Model Convention to Avoid the Double Taxation, article 25, BEPS Project – Action Plan 14, minimum standards

Abstract

This article aims to study the “Mutual Agreement Procedure”, considered as one of the main mechanisms for the resolution of international double tax treaties-related disputes. The study is based on the way the instrument is regulated by OECD’s Model Tax Convention, Article 25, as well as on the minimum standards defined under Action 14 of the BEPS Project. At the end, it analyzes not only Brazil’s experience with the Mutual Agreement Procedure, but also some of the main points of compliance of the minimum standards by the Brazilian Government.

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Published

2019-06-01

How to Cite

Pinheiro, I. R. (2019). The Mutual Agreement Procedure under the International Double Tax Treaties and the Brazilian Experience. RDTI Atual, (5), 116–140. Retrieved from https://revista.ibdt.org.br/index.php/RDTIAtual/article/view/656

Issue

No. 5 (2019)

Section

Artigos

License

Copyright (c) 2021 Isabella Rossi Pinheiro

Creative Commons License

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

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