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Exchange of information: Brazilian perspectives on tax secrecy considering international cooperation

Grant number: 13/11275-0
Support type:Scholarships abroad - Research
Effective date (Start): June 05, 2013
Effective date (End): July 06, 2013
Field of knowledge:Applied Social Sciences - Law - Public Law
Principal researcher:Carlos Otavio Ferreira de Almeida
Grantee:Carlos Otavio Ferreira de Almeida
Host: Michael Lang
Home Institution: Faculdade de Direito. Pontifícia Universidade Católica de Campinas (PUC-CAMP). Campinas , SP, Brazil
Research place: 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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VEICULO: TITULO (DATA)
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