No. 35 (2016)

• Carta do Editor

  5-6

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Doutrina Nacional (Double Peer Reviewed)

• Law as a Plan and Tax Planning Reflections in Light of Planning Theory of law, Developed by S. J. Shapiro

  Alice de Abreu Lima Jorge, André Mendes Moreira

  13-30

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• The Effects of the Annulment, by Vice of Finality, of an Administrative Court Decision Used as Paradigm to argue an Appeal to the Superior Chamber of tax Appeals of the Board of Tax Appeals (Carf)

  Breno Martins Ferreira Vasconcelos, Maria Raphaela Dadona Matthiesen

  31-43

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• The Temporariness of Tax Incentives a Pragmatic Approach of the Manaus Free Trade Zone

  Carlos Augusto Daniel Neto

  44-68

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• Punitive Taxation? Arbitration and Withholding Tax on Payments to Beneficiaries not Identified or without Cause

  Daniel Vitor Bellan, Rafael Pinheiro Lucas Ristow

  69-89

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• Income Tax and Education Deductive Limits Incompatible with the Brazilian Democratic State

  Douglas Rezende

  90-110

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• Civil Liability of Tax Administration and the Chance to be Liable for Moral Damage

  Éderson Garin Porto

  111-130

  • PDF (Português (Brasil))
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• Taxation of Online Streaming of Sound and Images

  Felipe Jim Omori

  131-154

  • PDF (Português (Brasil))
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• The Current Account Agreement between Companies of the Same Business Group and the Exemption of Financial Transaction Tax

  Guilherme de Almeida Henriques, Marcelo Hugo de Oliveira Campos

  155-168

  • PDF (Português (Brasil))
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• The Slowness of the Judiciary in Resolving Conflicts in Tax Matters as an Uncertainty Factor to the Constitutional Tax System

  Gustavo Perez Tavares

  169-194

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• The International Treaties and the Tax Exposure the Influence of the OECD Suggestions on the Creation of an International Tax System

  Haroldo Domingos Bertoni Filho

  195-209

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• Tax Collection Redirect, Disadvantage of Managing Partner, Irregular Dissolution of the Company. Analysis of Controversial Aspects

  Hélio Silvio Ourém Campos, Mayara Schwambach Walmsley

  210-229

  • PDF (Português (Brasil))
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• Reciprocal Tax Immunity and Free Competition still an Unsolved Question

  Heron Charneski

  230-248

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• Cash Pooling and Transfer Pricing

  João Sérgio Feio Antunes Ribeiro

  249-259

  • PDF (Português (Brasil))
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• Tax Assessment in Tax Crimes

  José Evandro Lacerda Zaranza Filho

  260-275

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• Critical Essay on the Phenomenon of Complexity in Fiscal Policy

  Júlio Alberto Neves de Carvalho

  276-291

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• Value Added Taxation (VAT) and Tax Incentives to Automotive Sector and the World Trade Organization (WTO)

  Lucas Bevilacqua

  292-316

  • PDF (Português (Brasil))
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• The Limits and Justifications of the Ancillary and Third Parties Tax Obligations

  Lucas Issa Halah

  317-338

  • PDF (Português (Brasil))
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• The Classification of the Payment derived from a Guarantee Agreement in Tax Treaties

  Ramon Tomazela Santos

  339-367

  • PDF (Português (Brasil))
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• Condominiums and the Income Tax

  Rogério Abdala Bittencourt Júnior

  368-383

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• OECD’s Beps Project and International Taxation in Brazil

  Sergio André Rocha

  384-403

  • PDF (Português (Brasil))
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• The End of Bank Secrecy Era in Brazil

  Thaí­s Chanes de Moraes

  404-432

  • PDF (Português (Brasil))
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• The Contribution for the Rebuilding to the Guarantee Fund of Employees (FGTS) when the Unfair Dismissal of Workers Legal Regime, Allocation and Control

  Thiago Omar Cislinschi Fahed Sarraf

  433-454

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Doutrina Nacional (Not Peer Reviewed)

• Studies on the Currency and its Legal and Tax Consequences (from Barter and “in Natura” Taxation Tillfunctional Currency)

  Ricardo Mariz de Oliveira

  455-466

  • PDF (Português (Brasil))
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• Taxation of Proceeds from Illegal Activities

  Michell Przepiorka

  467-484

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