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

Type

Journal

Author

Bianco, J.F.; Tomazela Santos, R.

Country

Brazil

Published Date

April 26, 2017

Issue

Bulletin for International Taxation 2017 (Volume 71), No. 6

DOI

https://doi.org/10.59403/s93w4

Document

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The authors, in this article, consider the main features of the Brazilian anti-avoidance legislation, thereby providing a general overview of the topic.

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