TY - JOUR
T1 - What Does the OECD’s Minimum Tax Proposal Mean for Brazil’s CFC Regime?
AU - Ferreira Liotti, Belisa
PY - 2021
Y1 - 2021
N2 - In this article, Liotti explores whether the proposed pillar 2 minimum global tax can coexist with Brazil’s full-inclusion regime for controlled foreign corporations and assesses the impact of a potential overlap between the plans.
AB - In this article, Liotti explores whether the proposed pillar 2 minimum global tax can coexist with Brazil’s full-inclusion regime for controlled foreign corporations and assesses the impact of a potential overlap between the plans.
UR - https://www.google.com/url?sa=t&rct=j&q=&esrc=s&source=web&cd=&cad=rja&uact=8&ved=2ahUKEwi1rIm_39H0AhUqhv0HHUNLA1wQFnoECAIQAQ&url=https%3A%2F%2Fwww.taxnotes.com%2Ftax-notes-international%2Fbase-erosion-and-profit-shifting-beps%2Fwhat-does-oecds-minimum-tax-proposal-mean-brazils-cfc-regime%2F2021%2F10%2F18%2F79hhk&usg=AOvVaw2Q9X4nZMqiWArH_xwI3Rda
M3 - Journal article
VL - 104
SP - 307
JO - Tax Notes International
JF - Tax Notes International
IS - 4
ER -