Brazil’s Supreme Court has never issued a final ruling on a tax matter. Glaucia Maria Lauletta Frascino of Mattos Filho, Veiga Filho, Marrey Jr e Quiroga Advogados predicts that 2012 will be the year for this fact to change and argues which case is likely to be the first.
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China and a clutch of EU nations have voiced dissent after Estonia shot down the US side-by-side deal; in other news, HMRC has awarded companies contracts to help close the tax gap