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Under Action 14, countries have committed to implement a minimum standard to strengthen the effectiveness and efficiency of the mutual agreement procedure (MAP). The MAP is included in Article 25 of the OECD Model Tax Convention and commits countries to endeavour to resolve disputes related to the interpretation and application of tax treaties. The Action 14 Minimum Standard has been translated into specific terms of reference and a methodology for the peer review and monitoring process. The minimum standard is complemented by a set of best practices. The peer review process is conducted in two stages. Stage 1 assesses countries against the terms of reference of the minimum standard according to an agreed schedule of review. Stage 2 focuses on monitoring the follow-up of any recommendations resulting from jurisdictions' stage 1 peer review report. This report reflects the outcome of the stage 1 peer review of the implementation of the Action 14 Minimum Standard by Brazil.

Taxation --- Brazil

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Mais um lançamento da coleção Fazer Saúde, o livro apresenta as contribuições do Curso Técnico de Agentes Comunitários Indígenas de Saúde (CTACIS) na região do Alto Rio Negro do Brasil. Com a proposta de melhorar os serviços de saúde nas comunidades indígenas, o curso foi desenhado como uma estratégia multidisciplinar por diversos atores e implementado de acordo com as realidades locais. Em seus sete capítulos, a obra analisa etapas como o trabalho e a formação dos agentes comunitários e indígenas de saúde, as concepções político-pedagógicas e a organização curricular do CTACIS, os cuidados da saúde de crianças e mulheres indígenas, vigilância alimentar e nutricional em terra indígena, além de temas transversais, como território, cultura e política. O título é resultado de um trabalho conjunto feito pelos autores Luiza Garnelo, médica-sanitarista e antropológa, Sully Sampaio, cientista social, e Ana Lúcia Pontes, médica-sanitarista e pesquisadora da Escola Nacional de Saúde Pública Sergio Arouca (Ensp/Fiocruz). Garnelo e Sampaio são, respectivamente, pesquisadora e bolsista do Instituto Leônidas & Maria Deane (ILMD/Fiocruz Amazônia), unidade técnico-científica da Fundação Oswaldo Cruz no Amazonas. Segundo a médica Myrna Cunningham Kain, pertencente ao povo miskitu, da Nicarágua, e defensora dos povos indígenas, o livro é “”uma contribuição significativa para a implementação efetiva de sistemas de saúde com enfoque intercultural e que permitam a plena realização dos direitos dos povos indígenas e de todos que habitam este continente””. A coleção Fazer Saúde pretende, com seus títulos, contribuir para a qualificação de profissionais, pesquisadores e gestores do SUS, estimulando o diálogo entre conhecimentos científicos, educação, inovações tecnológicas, saberes e práticas em saúde.

Medical anthropology --- Brazil.

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Brazil --- Economic conditions.

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"With contributions from leading international scholars, this Handbook offers the most rigorous and up to date analyses of virtually every aspect of Brazilian politics, including inequality, environmental politics, foreign policy, economic policy making, social policy, and human rights. Divided into three major sections, Part One focuses on mass behavior, while Part Two moves to representation and Part Three treats political economy and policy. The Handbook proffers five chapters on mass politics, focusing on corruption, participation, gender, race, and religion; three chapters on civil society, assessing social movements, grass-roots participation, and lobbying; seven chapters focusing on money and campaigns, federalism, retrospective voting, partisanship, ideology, the political right, and negative partisanship; and five chapters consider coalitional presidentialism, participatory institutions, judicial politics, and the political character of the bureaucracy. This Handbook is an essential resource for students, researchers, and all those looking to understand contemporary Brazilian Politics"--

Brazil --- Politics and government.

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Seit einiger Zeit ist Brasiliens Neokonkretismus in Ausstellungen, Katalogen und Publikationen in Europa präsent. Die Autorin nimmt erstmals auf Deutsch umfassende Werkanalysen vor und stellt den Schlüsselcharakter der neokonkreten Praktiken dar. Die Kunst- und Lyrikproduktion der Bewegung führte, so die Autorin, zu einer Umwertung und Neuauslegung des konkret-konstruktivistischen Gedankenguts der europäischen Avantgarden des frühen 20. Jahrhunderts. Diese Umwertungen schufen in Brasilien erst die Voraussetzungen dafür, haptische und sensorielle Komponenten ästhetischen Erlebens zum zentralen Ausgangspunkt künstlerischer Praxis zu erheben, für welche die späteren Arbeiten der brasilianischen Avantgarde-Ikonen Lygia Clark und Hélio Oiticica bekannt sind. Die Arbeit ist ein wichtiger Beitrag dazu, moderne und zeitgenössische künstlerische Praktiken aus Brasilien zu dekolonisieren, denn die Analysen zeigen auf, dass haptisch und plurisensoriell erfahrbare Kunstwerke aus Brasilien eben nicht auf einer angenommenen genuin sensorisch-sensiblen Konstituierung des Menschen in Brasilien beruhen, sondern vielmehr auf einer eigenwilligen, lokalen Rezeption europäischer Avantgardepraktiken.

Constructivism (Art) --- Art, Brazilian. --- Concrete art. --- Brazil.