Selected Challenges in the Implementation of Pillar Two in Brazil  

作　　者：Luis Eduardo Schoueri Belisa Ferreira Liotti 

机构地区：[1]Law University of Sao Paulo [2]Brazilian Institute of Tax Law [3]Teaching and Research Associate Institute for Austrian and International Tax Law Vienna University of Economics and Business(WU)

出　　处：《Belt and Road Initiative Tax Journal》2024年第2期89-97,共9页“一带一路”税收(英文)

摘　　要：This article examines the challenges Brazil may face in implementingPillar Two, particularly in terms of its integration with Brazil's existing tax frameworkand constitutional considerations. The study explores how Brazil's existing World-wide Income Taxation (WWIT) system interacts with the Global Anti-Base Erosion(GloBE) Rules, as well as conflicts with the Brazilian National Tax Code, and implica-tions for the country's constitutional principles.

关 键 词：Pillar Two GloBE Rules IR UTPR QDMTT Minimum Tax Brazil 

分 类 号：R73[医药卫生—肿瘤]