Da harmonização da legislação tributária antievasiva no MERCOSUL
DOI:
https://doi.org/10.5433/2178-8189.2004v7n0p391Keywords:
Tax harmonization, Antievasion norm, Regional integration, Mercosur.Abstract
Tax harmonization is an essential step to the concrete MERCOSUR's integration, and with this approach of tax legislations, appears a common necessity of a antievasion norm, as an important instrument to restrain evasion and to diminish fiscal competition between the State-parts.Downloads
Published
2004-12-15
How to Cite
Sakamoto, P. Y. (2004). Da harmonização da legislação tributária antievasiva no MERCOSUL. Scientia Iuris, 7, 391–398. https://doi.org/10.5433/2178-8189.2004v7n0p391
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