The Mutual Agreement Procedure under the International Double Tax Treaties and the Brazilian Experience
DOI:
https://doi.org/10.46801/2595-7155-rdtia-n5-6Keywords:
mutual agreement procedure, OECD Model Convention to Avoid the Double Taxation, article 25, BEPS Project – Action Plan 14, minimum standardsAbstract
This article aims to study the “Mutual Agreement Procedure”, considered as one of the main mechanisms for the resolution of international double tax treaties-related disputes. The study is based on the way the instrument is regulated by OECD’s Model Tax Convention, Article 25, as well as on the minimum standards defined under Action 14 of the BEPS Project. At the end, it analyzes not only Brazil’s experience with the Mutual Agreement Procedure, but also some of the main points of compliance of the minimum standards by the Brazilian Government.
Published
How to Cite
Issue
Section
License
Copyright (c) 2021 Isabella Rossi Pinheiro
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
O autor (ou coautor) declara que o artigo submetido à avaliação, que segue em anexo, é de sua autoria, e inédito, comprometendo-se a não publicar este artigo em qualquer outro meio, impresso ou digital, mantendo a exclusividade para a Revista Direito Tributário Internacional Atual, cedendo, em caso de aprovação do trabalho, os direitos autorais à Revista para fins de publicação do trabalho nesta edição.
