Free competition: how tax evasion and tax competition distort markets – the Brazilian perspective


ABSTRACT The article discusses how tax evasion and tax competition jeopardise free competition between companies. Focusing on the Brazilian experience, it shows that the country is not a major player in international tax competition, but that there is a ferocious tax war between Brazilian States and Municipalities. The article describes the two main examples of this internal tax competition and presents some of the still unresolved juridical problems it causes.…
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Lawyer in Brazil. Partner at Sacha Calmon - Misabel Derzy Consultores e Advogados. Graduated in Law from UFMG. Master’s Degree and PhD in Tax Law from UFMG. Université de Nancy II: Diplôme Supérieur de d’Études Françaises (3e degré). Member of the Special Committee on Tax Law of the Federal Council of the Brazilian Bar Association. Scientific Director of Tax Law of the Brazilian Association of Tax Law (ABRADT). Director of the Brazilian Association of Financial Law (ABDF).
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