No. 39 (2018)

• Carta do Editor

  5

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Doutrina Nacional (Double Peer Reviewed)

• A New Approach on the Results Concept to Identify the Occurrence of the ISS Exemption Rule on the Services Exports

  Bruno Palhares Bontempo

  11-34

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• The Minimum Taxable Amount (MTA) in the IPI and the Concept of “Market Square” in its Calculation

  Carlos Augusto Daniel Neto, Diego Diniz Ribeiro

  35-53

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• Interpretative and Retrospective Aspect of LC 160/2017 Consequences

  Carlos Eduardo Gasperin

  54-74

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• The Unconstitutional and Illegal Issues of the Taxation Over Close-end Funds Imposed by the Provisional Measure number 806/2017

  Juliana Ferretti Lomba, Carlos Henrique Crosara Delgado

  75-93

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• The Unavailability of Assets in the Administrative Tax Collection in Brazil Brief Analysis

  Henrique Roth Isfer, Edson Isfer

  94-105

  • PDF (Português (Brasil))
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• Cooperative Tax Compliance as an Instrument for Improving the Tax Environment General Aspects

  Eduardo Fernandes Arandas

  106-120

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• Predetermined Margins in the Brazilian Transfer Pricing Rules and their Compatibility (or not) with the World Trade System

  Eric Moraes Castro e Silva

  121-137

  • PDF (Português (Brasil))
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• axation of Gratuitous Assignment of the Right to use Real Properties, Established by Art. 23, Sec. VI, of Brazilian Law 4,506 is This a Case of Imputed Income or a Special Anti-avoidance Rule?

  Fabiana Carsoni Alves Fernandes da Silva

  138-162

  • PDF (Português (Brasil))
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• Art. 2(4) of the Model Conventions Function, Application and the Brazilian Policy

  Guilherme Galdino

  163-200

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• Selectivity Based on the Essenciality ICMS and Electric Power

  João de Souza Alho Neto

  201-225

  • PDF (Português (Brasil))
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• Controversial Aspects of Crimes Against the Tax Order Law no. 8.137, of December 27, 1990

  Júlia Ioppi Virtuoso

  226-254

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• Tax Neutrality in ICMS and Criminalization of Usual Debtor Tax Stated and not Payed

  Leonardo Buissa Freitas, Lucas Bevilacqua

  255-270

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• Income Tax on Foreign Exchange Variation of Repatriated Assets under the RERCT

  Luís Eduardo Schoueri, Guilherme Galdino

  271-306

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• International Mutual Cooperation in the Era Post BEPS

  Marcos Hideo Moura Matsunaga

  307-324

  • PDF (Português (Brasil))
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• The International Mutual Assistance in Tax Matters and Brazil Theoretical Contributions

  Nádia Rubia Biscaia, Rosaldo Trevisan

  325-351

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• Theoretical Origins of Excise Taxation

  Pedro Adamy

  352-360

  • PDF (Português (Brasil))
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• Provisional Measure No. 806/2017 and the Taxation of Income Accumulated in Participation Investment Funds

  Ramon Tomazela Santos

  361-397

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• Regulatory Attempts of the Brazilian General Anti Avoidance Rule and the Influence on the Case Law Provided by the Brazilian Administrative Court of Tax Appeals

  Romero Lobão Soares

  398-417

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Doutrina Nacional (Not Peer Reviewed)

• The Use of Nonlegal Arguments and Art. 123 of the Brazilian Tax Code Against Tax Avoidance Measures in Brazilian Administrative Tax Court of Appeal (CARF) Cases Involving Interests on Equity Taxation and Usufruct Reserve

  José Maria Arruda de Andrade, Leonardo Ogassawara de Araújo Branco

  418-440

  • PDF (Português (Brasil))
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• Taxable Facts – Tax Liabilities Criteria and Fundamental Issues

  Ricardo Mariz de Oliveira

  441-455

  • PDF (Português (Brasil))
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• The Problem of the Tax Treatment of Atypical Contracts of the Digital Economy Economic Typicity and Contract Fragmentation

  Victor Borges Polizelli, Luiz Carlos de Andrade Júnior

  456-486

  • PDF (Português (Brasil))
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III - Autor Convidado

• Rebuilding Trust in the State-Taxpayer Relationship

  Sergio André Rocha

  487-506