No. 36 (2016)

• Carta do Editor

  5

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

Doutrina Nacional (Double Peer Reviewed)

• Government Grants Tax Treatment after the Enactment of Law n. 12.973/2014

  Amanda Isaias Naves

  11-26

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• Concrete Proposals for the End of the Fiscal ICMS War a Consequentialist Analysis

  André Santos Viana

  27-42

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• ncome Tax over Revenue Obtained from Application on Federal Debt Paper by Nonresident Investors an Analysis of Behavior-induction Taxation and Tax Equality Principle

  Bruno Cesar Fettermann Nogueira dos Santos

  43-69

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• The Sham Transaction in the Fraudulent Filing of Third Parties

  Carlos Augusto Daniel Neto

  70-88

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• Legality, Presumptions and Fictions in Tax Law from Myth to Legal Lie

  Carlos Renato Cunha

  89-108

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• Tax Controversial Aspects about Institution and Revenue Destination

  Carolina Poltronieri Bassani, Nelson Souza Neto

  109-121

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• Equity as a Reason to decide in Tax Matter

  Clara Gomes Moreira

  122-140

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• A Few Observations Regarding the Determination of Residence on Personal Income Tax Code the Figure of Partial Fiscal Residence

  Diogo da Silva Novo

  141-154

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• Confidentiality in Arbitration and Limits Imposed to Tax Authorities in Tax Investigations

  Elidie Palma Bifano, Fabiana Carsoni Alves Fernandes da Silva

  155-183

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• Police Power Fees and Calculation Basis the Case of TFRH

  Francisco Sávio Fernandez Mileo Filho, João de Souza Alho Neto, Lucas Henrique Brito Monte Santo

  184-206

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• Taxpayer Giges and Fiscal Transparency Thoughts on Taxpayers’ Tax Morale

  Gustavo Perez Tavares

  207-221

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• Legal Certainty, Protection of Trust, Good Faith and Prohibition of Contradictory Behaviors in Tax Law Nemo potest venire contra Factum Proprium

  Luís Flávio Neto

  222-239

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• Portuguese Golden Visa and Non-habitual Residents Regime Resolution for the Conflict of Double Residence in Brazil and Portugal in Order to Determine the Jurisdiction to Tax Personal Income

  Naíla Radtke Hinz dos Santos

  240-255

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• Who benefits? Taxation of Indirectly Controlled Companies and Tax Treaties

  Paulo Arthur Cavalcante Koury

  256-276

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• Conflicts of Jurisdiction in Services Tax New Perspectives

  Paulo Rosenblatt, Rafaella Simonetti do Valle

  277-294

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• The Tributary Fines and the Principle of Non-confiscation in the Jurisprudence of the Federal Supreme Court

  Renato Lopes Becho, Danilo Barth Pires

  293-308

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• The Applicability of the Principle of Material Truth and the Control of Fair Value Adjustments on Sub-accounts

  Rogério Abdala Bittencourt Júnior

  309-323

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

Artigo Premiado

• The BEPS and the Tax Treatment of Hybrid Financial Instruments in Brazil

  Eduardo Monteiro Cardoso

  325-337

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

Artigos Homenagem

• Certain Notes in Honor to Professor Alcides Jorge Costa

  Fernando Aurelio Zilveti

  339-349

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))

• Certain Notes on the Legacy of Alcides Jorge Costa for Brazilian Tax Law

  Jeferson Teodorovicz, Michell Przepiorka Vieira, Roberto Ferraz, Sérgio de Freitas Costa

  350-362

  • PDF (Português (Brasil))
  • HTML (Português (Brasil))