BRICS and International Tax Law

This book provides an in-depth analysis of the international tax law of Brazil, Russia, India, China and South Africa, the 'BRICS', and discusses how the BRICS countries define tax evasion and tax avoidance and what their approach to this issue is. Furthermore, it explains response of BRICS countries to the OECD BEPS initiative, including their role of bilateral and multilateral double taxation conventions, and their regulation of different issues such as: thin capitalization, transfer pricing, controlled foreign corporation rules, international audit and investigation procedures, information exchange, residence, limitation of benefits provisions, and mandatory and binding arbitration. Tax cases, together with human rights and investment cases, and administrative guidelines of all five countries are included in the analysis. This book concludes with recommendations for improving each of the five countries' tax law and procedures, especially in the area of dispute resolution.

Author: Peter Antony Wilson

Publisher: Kluwer Law International

Publication Date: Dec 07, 2017

Number of Pages: NA pages

Language: English

Binding: Hardcover

ISBN-10: 9041194355

ISBN-13: 9789041194350