Browsing Núm. 53 (2016) by Author "Rocha, Sergio André"

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    • El Proyecto BEPS de la OCDE y el Derecho Fiscal Internacional en Brasil 

      Rocha, Sergio André (Pontificia Universidad Católica del PerúPE, 2016)
      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 ...