Brazil's International Tax Policy

The focus of this research is the analysis of Brazil’s international tax policy, understood as the group of justifications and goals of the Country in the drafting of its domestic tax legislation, levied on cross­border transactions, and in the negotiation of international tax treaties. This analysis was made considering five different building blocks: Brazil’s double tax conventions; the Country’s transfer pricing and CFC regulations; the exchange of tax-­related information; and the OECD/G-­20 BEPS Project