Interpretative and Policy Challenges Following the OECD Multilateral Instrument (2016) from a Brazilian Perspective

Journal
Schoueri, L.E.; Galendi, R.A. (Jr.)
Brazil; International; OECD
Bulletin for International Taxation 2017 (Volume 71), No. 6
PriceUSD 45

In this article, the authors consider the various interpretative and policy challenges that arise following the publication of the OECD Multilateral Instrument (2016), with emphasis on the Brazilian perspective.