Contexto: Beps (Base Erosion and Profit Shifting), Pilar 2 e regras GloBE (Global Anti-Base Erosion Rules) Divulgação A União editou a Medida Provisória nº 1.262/2024 introduzindo no Brasil a cobrança

Na década de 1970, o economista norte-americano Milton Friedman consagrou a máxima “one of the great mistakes is to judge policies and programs by their intentions rather than their results”