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  • Brazil: Caution advised to avoid disaster

    September 01, 2010

    Simone Dias Musa, Clarissa Machado and Camilla Lagrasta explain how not following the OECD guidelines makes the Brazilian rules difficult to follow. With fixed margins regardless of industry and new thin capitalization rules, taxpayers need to be aware of the complex legislation.

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June 2013

EU: Harmony or discord?

The economic downturn combined with pressure to tackle tax evasion and aggressive avoidance has intensified discussions of greater tax policy coordination within the EU. Emma Powell looks at how achievable EU tax harmonisation is and in what way it could impact businesses.


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