Da harmonização da legislação tributária antievasiva no MERCOSUL

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.<br>A harm...

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Bibliographic Details
Main Author: Priscila Yumiko Sakamoto
Format: Article
Language:Portuguese
Published: Universidade Estadual de Londrina 2004-12-01
Series:Scientia Iuris
Subjects:
Online Access:http://www.uel.br/revistas/uel/index.php/iuris/article/view/11143