No. 44 (2020)

• Editor Note

  7

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Doutrina Nacional (Double Peer Reviewed)

• Controversial Issues in the Taxation of Stock Options Historical Evolution, Accounting Treatment and Tax Administrative Precedents

  Alexandre Evaristo Pinto, Marcos Shigeo Takata

  25-52

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• Non-Cumulative Tax Regime of Social Contributions Main Controversial Aspects Related to Input Concept for Tax Credit Purposes of Commercial Activity

  Allan Fallet, Airton Feitosa

  53-86

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• Federalism and Privileges in Tax Collection The More Than Obsolete Precedent 563

  Ana Paula Sabetzki Boeing

  87-109

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• Tax Competence Rules and the Taxation of Streaming

  Bruno Capelli Fulginiti

  110-133

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• Taxation of the Fair Value of Assets in the Return of Share Capital

  Carlos Augusto Daniel Neto, Maria Carolina Maldonado Mendonça Kraljevic

  134-155

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• The Spatial Criterion of the Matrix Rule of ISSQN an Analysis of Taxation Incidence in Light of the Doctrine of the Logical-Semantic Constructivism of Paulo de Barros Carvalho

  Mariana Costa Heluy, Cynthia Esteves de Andrade

  156-170

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• Anticipated Payment of ICMS a New Era for the Tax?

  Eduardo Kowarick Halperin

  171-188

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• Arbitration as a Function in Law Practice Consequences Regarding the Services Tax

  Hendrick Pinheiro, Ane Elisa Perez

  189-206

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• Disregard the Legal Entity and its Applicability at Brazilian Enforcement Proceedings Tax Act – LEF in the Light of the Dialogue of Source Theory

  Jucileia Lima

  207-231

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• Control of Tax Incentives by Federal Government According to Principle of Economicity

  Leticia Brechoti de Souza

  232-249

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• Requirement for (Tax) Administrative Proceedings prior to Redirecting the Tax Enforcement to the Managing Partners

  Liz Bittencourt Amado de Freitas

  250-278

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• Tax Planning Right of Privacy such as Tax Evasion and Tax Avoidance

  Luciano de Campos Prado Motta

  279-301

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• The Characterization of the Deemed Tax Credit Granted by Law no. 12973/2014 as a Prohibited Subsidy in the Scope of WTO

  Luna Pantoja Schioser

  302-320

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• The Normalization of the Accounting Concept of Revenue in Tax Law

  Luniza Carvalho Nascimento

  321-357

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• The Taxation of Streaming Data Sharing Modality in the Brazilian Tax Law

  Milene Susan Mallon, Jorge Rafael Matos

  358-376

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• The Constitutional Tax System and the Fiscal Crimes Impeditive Circumstances of the Criminal Prosecution

  Nacle Safar Aziz Antônio, Fernando Daniel de Moura Fonseca

  377-407

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• The tax competence conflict regarding new technologies consumption a review of softwares taxation

  Tadeu Puretz

  408-435

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• axable Event of PIS/Pasep and Cofins Contributions when Importing Services

  Taymara Fátima Pereira

  436-469

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Doutrina Nacional (Not Peer Reviewed)

• Cryptocoins and the Tax System in the 21st Century

  Fernando Aurelio Zilveti, Daniel Azevedo Nocetti

  473-492

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• Coronavirus Pandemic and Tax Considerations

  Ricardo Mariz de Oliveira

  493-505

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Doutrina Internacional (Not Peer Reviewed)

• A Ética da Justiça Fiscal

  Paul Kirchoff; Pedro Adamy

  509-528

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