No. 48 (2021)

• Carta do Editor

  7

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Doutrina Nacional (Double Peer Reviewed)

• Practicability between Administrative Efficiency and the Simplification of Legal Speech. An Analysis of Discussions of Goods in the Administrative Sphere

  Abel Escorcio Filho Escorcio Filho

  27-44

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• Controversial Aspects of the Thin Capitalization Rules after Law No. 12,973/2014 Interests Accounted as Cost of Assets

  Bruno Akio Oyamada, Victor Lyra Guimarães Luz

  45-69

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• The Three-dimensional View of the Taxable Event and the Constitutional Taxation Powers Evolution in Front of the Digital Economy Facts

  Caio Cezar Soares Malpighi

  70-108

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• Investment Grants and the ICMS Tax Credits/Incentives an Analysis of SC Cosit n. 145/2020 and LC n. 160/2017

  Carlos Eduardo Gasperin

  109-133

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• Marketplaces Possibilities and Limits to their Liability in Indirect Taxation

  Dayana de Carvalho Uhdre

  134-151

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• Double Taxation and the Federal Union Tax Power on the Issue of Contributions

  Heron Charneski

  152-174

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• Compound Financial Instruments and Hybrid Contracts a Normative Essay Regarding Accounting and Tax Regulation Effects in Brazil

  Jorge Vieira da Costa Junior

  175-201

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• Tax Relief for Books in Brazilian Tax Reform between Effectiveness and the Symbolic Function of Tax Law

  Jules Michelet Pereira Queiroz e Silva

  202-222

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• The Non-incidence of State and Municipal Taxes on the Carbon Credit Marketing

  Karina Caldeira Toledo

  223-241

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• The Flaws of the Article 166 of Brazilian Tax Code and the Impossibility of its Application to the Withdrawal of ICMS Judicial Deposits

  Leonardo Aguirra de Andrade, Rosa Sakata Fridman

  242-277

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• Incorporation of Real Estate for the Payment of Capital and the Decision of the Supreme Federal Court in the Extraordinary Appeal 796.376/SC

  Letícia Borges das Neves

  278-298

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• Taxation of Judicial Deposits Made by Legal Entities Mandatory Withholding, Taxation of Interests, Deductibility of Expenses and Other Relevant Tax Issues to the Depositor

  Maria Carolina Maldonado Mendonça Kraljevic

  299-323

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• Indirect Taxation and the Single Rate Myth

  Martha Toribio Leão, Vanessa Dexheimer

  324-338

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• Logical-systematic Interpretation of Prescription in Tax Law and its Effects on Credit Extinction

  Matheus Henrique Welter

  339-357

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• The Assignment of Passive Subjection to Marketplace Operators Three Dimensions of Analysis

  Nádia Rubia Biscaia

  358-381

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• Delegation of Small Tax Assets

  Rafael Albertoni Faganello

  382-400

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• Article 23 of Law n. 13.655/2018 and the Establishment of Transition Rules as Imposition of Legal Certainty in Tax Law

  Rafael Zanardo Tagliari

  401-426

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• The Impossibility of Dismissaling the Medical Societies of the Special Taxation of the ISS Scheme taking the Limited Liability Company

  Ricardo Scravajar Gouveia

  427-444

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• Accounting and Taxable Regime Applicable to Tax Credits Arising from Judicial Decisions

  Roberto Codorniz Leite Pereira, Daniel Azevedo Nocetti

  445-475

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• The Meaning of “Disposal” Operation for Income Tax Purposes

  Victor Lyra Guimarães Luz

  476-502

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• Monetary Correction of Tax Credits an Analysis on the Use of the SELIC Rate and the IGP-M

  Victoria Werner De Nadal

  503-523

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Doutrina Nacional (Not Peer Reviewed)

• Is Acquisition of Non-Controlling Shares Treasury Stock?

  Eliseu Martins

  527-556

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• The Taxation of Micro-Electric Solar Power Generation in Brazil

  Hugo de Brito Machado Segundo, Raquel Cavalcanti Ramos Machado

  557-567

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• Brazilian Tax Law and Interdisciplinarity Perspectives, Possibilities and Challenges

  Jeferson Teodorovicz

  568-637

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• Abusive Tax Planning of Transnationals and the Erosion of Tax Bases between Legality and Morality

  José André Wanderley Dantas de Oliveira, João Marcelo Holmes

  638-686

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• Extra-legal Consequentialism in Decisions against Taxpayers too Many Scarecrows for Few Crows?

  José Maria Arruda de Andrade

  687-707

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• The Deductibility of Bribery Expenses in the Light of Domestic Laws and International Conventions Signed by Brazil

  Ramon Tomazela Santos

  708-733

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• A Look at Tax Arbitration Comparison of Proposals in the Federal Senate, Provocations and Suggestions

  Tathiane Piscitelli, Andrea Mascitto, André Luiz Fonseca Fernandes

  734-759

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