OCDE E OS CÓDIGOS DE CAPITAIS E INTANGÍVEIS: CÓDIGO DE LIBERALIZAÇÃO DE MOVIMENTO DE CAPITAIS E CÓDIGO DE OPERAÇÕES CORRENTES INTANGÍVEIS
After starting its approach to OECD activities in the 90s, Brazil submitted a formal letter of accession to the Organization in May 2017. Since then, the country has sought to adapt and adhere to the OECD legal instruments, among them, the Codes of Liberalization of Capital Movements and Current Invisible Operations. The present study examines the general content of the Codes, objectives, principles and functioning.