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...

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...

Foreign direct investment and the performance of Brazilian exports. Brazil, in the 1990s, assumed a remarkable position as a host of foreign direct investment. It is worth mentioning that the service sector received the highest proportion of foreign investment. This market seeking strategy was...