Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/290138 
Erscheinungsjahr: 
2024
Schriftenreihe/Nr.: 
Texto para Discussão No. 2969
Verlag: 
Instituto de Pesquisa Econômica Aplicada (IPEA), Brasília
Zusammenfassung (übersetzt): 
The main objective of this work is to assess the challenges to be faced by Brazil to become a full member of the Organisation for Economic Co-operation and Development (OECD) in terms of tax rules related to controlled foreign companies, transfer pricing, thin capitalization, and mandatory disclosure. In this sense, a historical analysis of the OECD rules is carried out, highlighting their main characteristics. A historical analysis of the Brazilian rules is also carried out, demonstrating their main features. The conclusions point to incompatibilities between the Brazilian model and the OECD model.
Schlagwörter: 
controlled foreign companies
transfer pricing
thin capitalization
mandatory disclosure
tax planning
OECD
JEL: 
F3
F38
H2
H26
Persistent Identifier der Erstveröffentlichung: 
URL der Erstveröffentlichung: 
Creative-Commons-Lizenz: 
cc-by Logo
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
1.34 MB





Publikationen in EconStor sind urheberrechtlich geschützt.