Ferreira Liotti, Belisa. 2021. What Does the OECD’s Minimum Tax Proposal Mean for Brazil’s CFC Regime? Tax Notes International. 104 (4), 307

RIS

@ARTICLE{Ferreira Liotti2021,
title = {What Does the OECD’s Minimum Tax Proposal Mean for Brazil’s CFC Regime?},
author = {Belisa Ferreira Liotti},
year = {2021},
doi = {n.a.},
url = {https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&cad=rja&uact=8&ved=2ahUKEwi1rIm_39H0AhUqhv0HHUNLA1wQFnoECAIQAQ&url=https%3A%2F%2Fwww.taxnotes.com%2Ftax-notes-international%2Fbase-erosion-and-profit-shifting-beps%2Fwhat-does-oecds-minimum-tax-proposal-mean-brazils-cfc-regime%2F2021%2F10%2F18%2F79hhk&usg=AOvVaw2Q9X4nZMqiWArH_xwI3Rda},
volume = {104},
number = {4},
language = {EN},
journal = {Tax Notes International},
abstract = {In this article, Liotti explores whether the proposed pillar 2 minimum global tax can coexist with Brazil’s full-inclusion regime for controlled foreign corporations and assesses the impact of a potential overlap between the plans.},
}