Tax Competition and Fiscal Aid in Brazil

Tax competition at the level of the Federal States is an issue of great concern in Brazil to the extent that there is no effective control nor an efficient framework of rules as the European Community has and imposes to its Members States. On the other hand, tax competition could be used so as to promote and develop certain Brazilian areas/ sectors which lack economic and financial support. This work is a comparative study which highlights the harmful effects of tax competition in Brazil and offers as a solution the adoption of an specific regulation inspired in the state aid regime implemented by the European Community.

Autorentext

Supported by ALBAN Institute, Maira Costa has concluded LLM in International Tax Law at University of Maastricht. She is also post graduated in Tax Law and has experience as tax lawyer in Brazil. Today she works as international tax consultant in São Paulo, Brazil after an year of experience working in the this same field but in Luxembourg.