ABSTRACT
In this article, the authors consider the various interpretative and policy challenges that arise following the publication of the OECD Multilateral Instrument (2016), with emphasis on the Brazilian perspective.
SCHOUERI, L. E.; GALENDI JUNIOR, R. A. . Interpretative and Policy Challenges Following the OECD Multilateral Instrument (2016) from a Brazilian Perspective. BULLETIN FOR INTERNATIONAL TAXATION, v. 71, p. 340-348, 2017.