Scholarship 13/11275-0 - Cooperação internacional, Direito tributário - BV FAPESP
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Exchange of information: Brazilian perspectives on tax secrecy considering international cooperation

Grant number: 13/11275-0
Support Opportunities:Scholarships abroad - Research
Start date until: June 05, 2013
End date until: July 06, 2013
Field of knowledge:Applied Social Sciences - Law - Public Law
Principal Investigator:Carlos Otavio Ferreira de Almeida
Grantee:Carlos Otavio Ferreira de Almeida
Host Investigator: Michael Lang
Host Institution: Faculdade de Direito. Pontifícia Universidade Católica de Campinas (PUC-CAMP). Campinas , SP, Brazil
Institution abroad: Vienna University of Economics and Business, Austria  

Abstract

This project intends to understand the weight of international order in Brazilian legal system considering tax cooperation. As an emerging market, Brazil should not take decisions based only on domestic standpoint. It seems appropriate to look around it and cooperate with other jurisdictions in accordance with a planned tax treaty policy. (AU)

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