BRICS and International Tax Law

BRICS and International Tax Law' provides an in-depth analysis of the BRICS international tax law and how it differs from the approach of the developed world especially focussing on the BRICS very broad approach to defining evasion. With the ongoing expansion of inbound and more recently outbound foreign direct investment (FDI) in the BRICS? with all of them at the same time listed among the top seven countries plagued by tax evasion and avoidance in the guise of illicit outflows? the five governments, both individually and through cooperative initiatives, have devised new international tax strategies which are proving to be of great interest to taxpayers and value to other countries tax authorities?, in developing and developed countries. The core of these strategies addresses the necessity of stemming the outflow of revenue while strongly supporting FDI, both inbound and outbound, while complying with international obligations including those arising from human rights laws. This book serves as the first in-depth commentary on this new and evolving area with qualitative surveys and interviews.