Brazil’s REINTEGRA in Light of World Trade Organization Rules: A Wrong Way to Incentivize Development?

Journal
Andrade, L. Aguirra de
Brazil
Bulletin for International Taxation 2017 (Volume 71), No. 10
FormatPDF
EUR
40
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45
(VAT excl.)

This article considers the nature of the Brazilian Special Regime for the Reintegration of Tax Values for Exporting Companies (“REINTEGRA”), and its non-conformity with World Trade Organization rules, especially in relation to the concepts of subsidy and most-favoured nation and national treatment.