Brazil – GAARs – A Key Element of Tax Systems in the Post-BEPS World

SCHOUERI, L. E.; BARBOSA, M. C. . Brazil. In: Michael Lang; Jeffrey Owens; Pasquale Pistone; Alexander Rust; Josef Schuch; e Claus Staringer. (Org.). GAARs – A Key Element of Tax Systems in the Post-BEPS World. Viena: Linde, 2016, v. 1, p. 109-146.