Heleno Taveira Tôrres, IFA Brazil Report. Tax Treaties and Tax Avoidance: Application of Anti-Avoidance Provisions, IFA Cahiers, 2010. P. 160.
1578
1st Conselho de Contribuintes, 8th Panel, Decision 108-08,765 of 23 March 2006.
1579
1st Conselho de Contribuintes, 1st Panel, Decision 101-95.802 of 19 October 2006.
1580
1st Conselho de Contribuintes, 1st Panel, Decision 101-97.070 of 17 December 2008.
1581
Rodrigo Maito da Silveira and Leonardo Freitas de Moraes e Castro. International Tax Planning in Brazil: What to Expect Following Recent Case Law. Bulletin for International Taxation. IBFD. November 2010. P. 573.
