No. 33 (2015)

• Carta do Editor

  3

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• Carta do Editor

  3

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Doutrina Nacional (Double Peer Reviewed)

• ontribution to the Study of the Constitution of Tax Credits against Immune Educational Legal Entities An Analysis at the Perspectives of the Legal Tax Regime and the Economic Order

  Andre Elali, Evandro Zaranza

  24-44

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• The Legal Certainty Principle within the Execution of the Enforcement Authority the Role of the Ministry of Science, Technology and Innovation in the Audit of the Research and Development Projects Subject to the Tax Incentives Regime of the Federal Law nº 11.196/2005

  Aristoteles Antonio dos Santos Moreira Filho

  45-71

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• A Constitutional Analysis of the Thin Capitalization Rule

  Clara Gomes Moreira

  72-94

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• Tax Immunity for Charitable Entities of Social Assistance the Tension between the Constitutional Norm and the Bureaucratic Barriers

  Demétrius Amaral Beltrão, Elias Kallás Filho, Henrique Cassalho Guimarães

  95-107

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• Customs Fraud a Study in Honour of the 100th Year of the Brazilian Tax History Course from Augusto Olympio Viveiros de Castro

  Diogo Bianchi Fazolo

  108-126

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• Contributions revisiting the Issue of Deviations of Purposes in Face of the Taxing Power Rules and of the Public Expenditure Execution Rules

  Heron Charneski

  127-148

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• International tax Arbitrage and the South American Approach of the “Renounce of the Fiscal Sovereignty”

  Jucileia Lima

  149-163

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• The ICMS “forward” Tax Substitution and Proportionality: Balancing between Praticability, Free Competition and Hability to pay

  Marcelo Miranda Dourado Fontes Rosa

  164-183

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• Discipinary, Interdisciplinary, Multidisciplinary, Pluridisciplinary and Transdisciplinary Tax Law

  Marcos de Aguiar Villas-Bôas

  184-207

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• Territorial aspect of ISS and the “distance Learning” with branch Unit

  Milton Dotta Neto

  208-218

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• When the Tax Incentive becomes More Burdensome on Rules and their Justifications

  Paulo Arthur Cavalcante Koury

  219-236

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• L.O.B Clauses and the Treaty Shopping Avoidance

  Pedro Augusto do Amaral Abujamra Asseis

  237-266

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• The Principle of Free Competition on the Construction of Sovereign Immunity a Study on The Immunity of Brazilian Post and Telegraph Corporation

  Pedro Guilherme Ferreira Bini

  267-291

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• Income Tax and Social Contribution on Presumed Profits in Real Estate Exchanges

  Pedro Guilherme Gonçalves de Souza

  292-311

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• Unconstitutionality of the Isolated Fine Set Forth in Paragraph 17 of Article 74 of the Law nº 9.430/1996 even after the Modifications Introduced by Law nº 12.844/2013 and nº 13.097/2015 Improper Restriction of the Taxpayer’s Right to Claim the Tax Credits’ Offset Request

  Rafael França Savassi Longo, Tiago Câmara Miranda

  312-326

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• The Progressivity of the Income Tax and the Challenges of Tax Policy

  Ramon Tomazela Santos

  327-358

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• The International Tax Information Exchange Procedure Adopted by the Brazilian Tax Authorities and the Violation of the Due Process of Law Clause

  Renato Adolfo Tonelli Junior

  359-388

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• Fundamentals of Taxation of Foreign Profits between Competitiveness and Harmonization

  Ricardo André Galendi Júnior

  389-412

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• The New Brazilian CFC Rules were the Old Issues Overcome?

  Roberto Codorniz Leite Pereira

  413-442

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• New Paradigms for the Education of Children with Disability and its Consequences in the Context of the Income Tax

  Thais De Laurentiis

  443-460

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Autor Convidado

• Environmental Protection and Legislative Competence on Brazilian Federation the Environmental Oriented Levy Due to Police Power

  Ives Gandra da Silva Martins

  11-23

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Artigos Premiados

• Territorial Criteria of the ISS Doctrine and Jurisprudence

  Michell Przepiorka Vieira

  461-480

  • PDF (Português (Brasil))
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• Bank Secrecy and Cases of Disclosure in Supplementary Law n. 105/2001

  Thaí­s Chanes de Moraes

  481-508

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