No. 54 (2023)

• Editor Note

  7-8

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Doutrina Nacional (Double Peer Reviewed)

• Settlements in Tax Matters Concept, Legal Nature and Restrictions

  André Borges Coelho de Miranda Freire

  25-45

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• Linked Contracts and the Proper Recognition of Income for Tax Purposes

  André Elali

  46-58

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• The Income Tax Impact on Cryptocurrency from its Chamaleon Nature to the Effective Tax Incidence

  Bruno A. François Guimarães, Guilherme

  59-78

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• The Extension of Public Concessions Contracts and its Impact on Investment’s Tax Amortization

  Carlos Augusto Daniel Neto, Roque Antonio Carrazza

  79-96

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• Brazilian Interest on Net Equity Rules and the European Debra Initiative to Address the Debt-Equity Bias

  Daniel Batista Pereira Serra Lima, Donovan Mazza Lessa, Roberto Codorniz Leite Pereira

  97-121

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• The Accessory Obligations and the Development of Companies in Brazil A Study Conducted under the Biases of the Principles and Guarantees of Taxpayers in Brazil

  Felipe de Carvalho Pavão

  122-146

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• Taxation as an Instrument of Economic Regulation and Induction of Human Development

  Fredy José Gomes de Albuquerque

  147-179

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• The Matter of Deposit in Tax Lawsuits is Deposited Money Considered as Tax Payment?

  Gabriel Santiago Gonçalves Silva

  180-216

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• The Brazilian Local Tax on Services and Franchise Agreements an Analysis of STF’s Ruling of Case RE n. 603.136

  Henrique Napoleão Alves, Eduardo Junqueira Coelho

  217-236

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• The (Un)constitutionality of the Charge of the Vat Complement

  Jacqueline Mayer da Costa Ude Braz, Bruno Romano, Cássia Regina Campos de Siqueira

  237-254

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• Tax Damage in Face of the Responsable and Efficient State

  Raquel Couto Garcia

  255-279

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• The Exclusion of the Payable Amount of ICMS from PIS and Cofins Tax Base (RE n. 574.706/PR) what about the ICMS on the PIS and Cofins Credits in the Non-cumulative System?

  Renato Adolfo Tonelli Junior

  280-309

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• Constitutional Methodological Pluralism as a Rhetorical Argument by the Brazilian Federal Supreme Court to Change its Tax Case Law

  Vinícius Antônio Almeida de Carvalho, Paulo Rosenblatt

  310-330

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Doutrina Nacional (Not Peer Reviewed)

• Taxation on the Appreciation of Mutual Funds’ Shares Held by Corporate Investors Withholding Tax v. Accrual Method

  André Mendes Moreira, Pedro Henrique Neves Antunes

  333-352

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• Union Assistance Contributions and The Brazilian Supreme Federal Court (STF)

  Isabel Bueno

  353-367

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• Business Combination (a Conciliation of Accounting and Law)

  Ricardo Mariz de Oliveira

  368-377

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Artigos Premiados

• The Need to Define a Tax System Which is Adequate to Constitucional Principles for a Tax Reform that meets the Burden Sharing

  Raphaela Conte

  381-396

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• Consultation Solution n. 20/2022 of the Secretary of Finances of São Paulo an Analysis of the Positioning of the Municipalities Regarding the Incidence of the ISS on Succumbential Fees

  Rebeca Peccia da Silva

  397-414

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