TAX EXCHANGE OF INFORMATION AND INTERNATIONAL COOPERATION IN BRAZIL

Globalization and internationalization of companies are phenomena that need to be considered by modern tax administrations. In many situations, such as tax evasion, harmful tax competition and money laundering, domestic statutes seem to be ineffectual in a global dimension. Fo cope with that, new fo...

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Bibliographic Details
Main Authors: Heloisa Estellita, Frederico Silva Bastos
Format: Article
Language:English
Published: Fundação Getúlio Vargas, Escola de Direito
Series:Revista Direito GV
Subjects:
Online Access:http://www.scielo.br/scielo.php?script=sci_arttext&pid=S1808-24322015000100013&lng=en&tlng=en
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