Can the Brazilian Mutual Agreement Procedure Legislation Be Effective Domestically?

Journal
Canen, D.; Conti, H. de
Brazil; International; OECD
Bulletin for International Taxation 2019 (Volume 73), No. 2
PriceUSD 45

This article examines the new Brazilian legislation in respect of mutual agreement procedures in light of the changes proposed by Action 14 of the OECD/G20 BEPS initiative and considers whether such legislation can be effective in the country.