Direito Tributário_Belan

Daniel Vitor Bellan (coord.)

Rio de Janeiro: Elsevier, 2012.

Advanced Studies in Tax Law – International Taxation: anti-tax rules and international operations

The work shows articles that analyze the application of anti-circumvention rules adopted by the Brazilian legislation and by the double taxation agreements, transnational operations especially those inserted in the context of “international tax planning” according to the recent changes in the administrative and judicial jurisprudence in Brazil.