Controversial Issues in International Tax Law : BEPS, Tax Treaties and Unilateral Tax Measures

ISBN-13: 9783330336957 / Angielski / Miękka / 2017 / 380 str.

Ramon Tomazela Santos

Opis

This book covers the most relevant and challenging topics in the area of international taxation, ranging from controversial aspects of the Base Erosion and Profit Shifting (BEPS) project developed by the OECD to current issues surrounding transfer pricing, taxation in the digital economy and international tax treaties. Unilateral tax measures proposed by Brazil, United States and United Kingdom are also addressed, such as the diverted profits tax and the destination-based cash flow tax.

O autorze

Master of Laws (LL.M.) in international taxation at the Vienna University of Economics and Business (WU) in Austria. Master of Laws in tax law at the University of São Paulo (USP). Visiting Professor of International Taxation in postgraduate courses. Partner at Mariz de Oliveira e Siqueira Campos Advogados.