2026. BRAZILIAN TAX REGIME FOR CONTROLLED AND AFFILIATED COMPANIES ABROAD: A POSSIBLE OBSTACLE TO THE INTERNATIONALIZATION OF BRAZILIAN ENTERPRISES: Possível Óbice À Internacionalização Das Empresas Brasileiras. De Legibus - Law Journal. 10 (Jul. 2026), 38. DOI:https://doi.org/10.60543/dlb.vi10.10744.