No. 57 (2024)

• Carta dos Editores

  7-8

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Doutrina Nacional (Double Peer Reviewed)

• Capital Reduction and Sale of Assets the Burden of Proof in Tax Planning

  Alessandra Okuma, Larissa Pimentel de Lima

  35-53

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• Analysis of the Immunity of Export Revenues from Senar Contribution under the Perspective of the Destination Principle

  Ana Claudia Borges de Oliveira, Giulia Breitenbach Benvegnu

  54-73

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• General Repercussions and Repeated Appeals in Tax Matters the Admission Deadline for Associations and Representative Entities as Amicus Curiae

  Andressa Senna Lísias

  74-91

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• The Relationship between Abuse of Law, Tax Evasion, and Licit Tax Planning

  Angelo Contrino; Marina Righi

  92-121

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• The “Simples Nacional” as a Mandatory Tax Regime

  Caio Pryl Ocke

  122-143

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• The Integration between Corporate Taxation and Shareholder Taxation What is the Role of Expense Deductibility Rules Applied to Transactions with Shareholders?

  Diogo Olm Ferreira

  144-180

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• Calculation of Tax Credit Related to ICMS Grants (Law 14,789/2023)

  Edison Carlos Fernandes

  181-198

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• The Selective Tax on the Table Limitations and Potentialities of Taxation as a Tool for Inducing Healthy Eating in Brazil

  Flavio Felipe Pereira Vieira dos Santos, Flávia Trentini

  199-220

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• Non-cumulative Nature of ICMS, IBS and CBS Legal Dogmatics and the Theory of Constitutional Norms Categorization

  Frederico Menezes Breyner

  221-242

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• The Modulation of Effects in the Decision Rendered by the Brazilian Federal Supreme Court about the Levy of Social Security Contributions upon Payments Made as Vacation Bonus

  Giovanna Maschietto Guerra

  243-266

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• The VAT-type and the Taxing Power of IBS and CBS

  Helio de Mello, Thais De Laurentiis

  267-282

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• Amortisation of Goodwill from Corporate Operations and Tax Offences

  Heloisa Estellita

  283-309

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• The Deductibility of Profit-Sharing Payments: Nature and the Interpretation a Contrario

  Luís Eduardo Schoueri, Guilherme Galdino

  310-350

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• The Non-cumulativeness of IPI, ICMS, PIS and Cofins

  Marcelo Magalhães Peixoto, Abel Escórcio Filho, Paulo Caliendo

  351-368

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• Tax Incentives for the Environment in Tax Reform and Selective Tax

  Marcus Abraham, Camila Thiebaut Bayer Lannes

  369-388

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• Goodwill Controversies before Law No. 12,973/2014 Tax Amortization of Internal Goodwill and Allocation of the Residual Value of the Stake Aquisition to the Goodwill Due to Expected Future Profitability

  Maria Carolina Maldonado Mendonça Kraljevic

  389-409

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• The Legal Nature and Tax Effects of the Drop Down

  Maria Eugênia Mariz de Oliveira

  410-430

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• Fiscal Incentives for Regional Development Controlling the Effects of Law n. 15.931/2013 on Incentives for Service Providers in East Zone of Sao Paulo

  Martha Leão, Thais Gonçalves Portela

  431-462

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• The Tax on Services of Any Nature of the Notarial and Registral Activity

  Maurício Barroso Guedes, Isabelle Antunes da Silva Guedes

  463-485

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• The Lack of General Tax Norms Able to be Enacted through Federal Ordinary Law an Analysis of the Relationship between Article 146, III and Article 24 of the Brazilian Constitution

  Renan Baleeiro Costa

  486-505

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• Presumed Hospital Profit Possible Application to Telemedicine Modalities Based on Jurisprudence

  Renato Guilherme Machado Nunes, Isaías Luz da Silva, Sabrina Nerón Balthazar

  506-528

  • PDF (Português (Brasil))
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• Changes in the Federal Tax Penalty Regime a Critical Analysis of Act No. 14,689/2023

  Sávio Jorge Costa Hubaide

  529-548

  • PDF (Português (Brasil))
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• The Fair Value Adjustment According to a Tax Specialist

  Valterlei da Costa

  549-579

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• The Reciprocal Tax Immunity in Public-Private Partnership and Concession Contracts

  Walter Erich Piekny

  580-614

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Doutrina Nacional (Not Peer Reviewed)

• Selective Tax Competence the Text and its Contexts

  André Folloni

  617-642

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• The Evolution of the General Criteria for the Tax Deductibility of Expenses in Brazil and the Concretization of Objective Net Income Principle

  Carlos Augusto Daniel Neto

  643-678

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• Tax Liability for Succession in Drop Down Transactions

  Cristiano Luzes, Gabriel Moreira

  679-694

  • PDF (Português (Brasil))
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• Sustainable Development Goals and Taxation in the Brazilian Constitution

  Fernando Scaff, Lise Tupiassu

  695-710

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• The Specific Regime for the Incidence of Income Tax on the Receipt of Prizes from the Lottery Modality of Fixed-odds Bets

  Marciano Seabra de Godoi

  711-732

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• The Motive of the Tax Notice of Infraction and the Ratio Decidendi towards a Necessary Approximation

  Maysa de Sá Pittondo Deligne

  733-757

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