BR: 1st Section of the Conselho Administrativo de Recursos Fiscais, 4th Panel, 27 Jan. 2011, Decision 140200.391.
1584
Paola Violin. Brazil’s Controlled Foreign Company Regime in Question. Bulletin for International Taxation. IBFD. February 2012. P. 98.
1585
BR: Tribunal Regional Federal da 2a Regiao, 25 Nov. 2011, Writ of Mandamus 2003.51.01.002937-0.
1586
Более подробно см. налоговый бюллетень Ernst & Young от 6 мая 2014 г. URL: www.ey.com/Publication/vwLUAssets/Brazil_Superior_Court_of_Justice_rules_CFC_regime_not_compatible_with_tax_treaties/$FILE/2014G_CM4395_BR%20STJ%20Justice%20rules%2 °CFC%20regime%20not%20compatible%20w%20tax%20treaties.pdf.
