Descrição

This book is the result of extensive research in the _ elds of Tax Planning and International Tax Law (Base Erosion and Profit Shifting-BEPS), which began back in 2015 in the Law Department of the Universidade do Estado do Rio de Janeiro (UERJ), under the post-graduate Masters and PhD programmes. This research culminated in my post-doctorate studies at the Institute of Advanced Legal Studies (IALS), University of London, between 2016 and 2018, where I have been an Associate Research Fellow since September 2018 in an academic project.