The BEPS Project of the OECD and the International Tax Law in Brazil

Authors

  • Sergio André Rocha Universidad Federal Fluminense

    Licenciatura en Derecho Privado de la Universidad Federal Fluminense. Licenciado en Derecho por la Universidad Cândido Mendes. Maestría en Derecho (área de concentración “Derecho y Economía”) de la Universidad Gama Filho. Doctor en Derecho de la Universidad Gama Filho área de concentración “Derecho y Economía”) Profesor de Derecho Financiero y Tributario de la Universidade do Estado do Rio de Janeiro. Correo electrónico: sergio.andre@sarocha.com.br

DOI:

https://doi.org/10.18800/iusteveritas.201701.006

Keywords:

BEPS, Public International Law, OECD, Brazilian Tax Policy

Abstract

In this article, the author analyzes the BEPS project of the OECD and its implications in the International Tax Law of Brazil as a potential generator of a new stage in the international taxation. In that sense, he explains the Brazilian international policy, the context that led the signing of conventions and the model that was followed for it. Furthermore, he assesses the importance of the fiscal transparency and the exchange of information, aspects connected with the cooperation and competition.

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Published

2016-04-07

How to Cite

Rocha, S. A. (2016). The BEPS Project of the OECD and the International Tax Law in Brazil. IUS ET VERITAS, 24(53), 102–117. https://doi.org/10.18800/iusteveritas.201701.006

Issue

No. 53 (2016)

Section

Main Section

License

Copyright (c) 2017 IUS ET VERITAS

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.