GloBE
10 articles available
Pedro Guilherme Lindenberg Schoueri (PhD by the Vienna University of Economics and Business and Tax Associate in Sao Paulo), Ricardo André Galendi Júnior (Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados)
August 16, 2022
1. The IIR and the top-down approach It has become commonplace that the current OECD and Inclusive Framework (IF) proposals to address the tax challenges of the digital economy will represent a…