Brazil’s Treaty Policy

Journal
Rocha, S.A.
Brazil; OECD; United Nations
Bulletin for International Taxation 2017 (Volume 71), No. 6
FormatPDF
EUR
45
| USD
50 (VAT excl.)

The author, in this article, considers Brazil’s treaty policy as it has developed over time, with special reference to the influence of the OECD Model and the UN Model on this policy.