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

Journal
Bianco, J.F.; Tomazela Santos, R.
Brazil
Bulletin for International Taxation 2017 (Volume 71), No. 6
FormatPDF
EUR
40
| USD
45 (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.