Quotation 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


BibTeX

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.

Tags

Press 'enter' for creating the tag

Publication's profile

Status of publication Published
Affiliation WU
Type of publication Journal article
Journal Tax Notes International
Language English
Title What Does the OECD’s Minimum Tax Proposal Mean for Brazil’s CFC Regime?
Volume 104
Number 4
Year 2021
Page from 307
Reviewed? Y
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
DOI n.a.
Open Access N

Associations

People
Ferreira Liotti, Belisa (Details)
Organization
Institute for Austrian and International Tax Law IN (Details)
Google Scholar: Search