Insufficient attention has been given to the need to nurture the new emerging forms of sustainable entrepreneurship which are required to meet the sustainable development objectives for emerging economies like Brazil. In this chapter, we focus on finance as an essential enabler, critically...

Corporate bond markets are defined as the segment of capital markets in the economy that deals with corporate bonds. The building of the corporate bond market is a challenging process that requires a considerable amount of time to develop, but can act as a source of stability for a country’s...

Article 12B of the UN Model is presented as an alternative for developing countries to the OECD's Pillar One global proposal. It would be a simpler option in its implementation, operating through a system of withholding taxes, which could generate fewer disputes arising from its interpretation....