Preventing Tax Avoidance: Is There Convergence in the Way Countries Counter Tax Avoidance?

Journal
Brazil; European Union; International; Spain; United Kingdom; United States
Bulletin for International Taxation 2013 (Volume 67), No. 7
Based on the experience of Brazil, Spain, the United Kingdom and the United States, this article is intended to demonstrate that, very slowly and over many years, it is possible that a more widespread harmonization as to how to counter tax avoidance may emerge.