No. 61 (2025)

• Carta dos Editores

  7-8

  • PDF (Português (Brasil))

Artigos Selecionados em Sistema de Avaliação Double Blind Peer Review

• Digital Services Taxes: a Comparative Law Perspective

  Amanda de Andrade Duarte, Amanda de Oliveira Valdo, Giulia Kohl Abdalla, Paulo Roberto Zavascki Smania, Rodrigo Maito da Silveira

  23-51

  • PDF (Português (Brasil))

• Defining Associated Enterprises under Law no. 14,596/2023: the (non-)Inclusion of Exclusive Distributors Per Se

  César Vale Estanislau

  52-73

  • PDF (Português (Brasil))

• Legal Uncertainty in Defining the Tax Base of Fees and the Challenges of Financing Mining Activity Oversight

  Fabiana Augusta de Araújo Pereira Pessanha

  74-98

  • PDF (Português (Brasil))

• The Principle of Tax Justice and its Effects after the Constitutional Amendment no. 132 of 2023

  Fábio Weber Ludwig

  99-117

  • PDF (Português (Brasil))

• Implications of the Fundamental Right to Data Protection for Cross-Border Exchange of Tax Information Among States

  Henrique Gouveia da Cunha

  118-137

  • PDF (Português (Brasil))

• The Environmental Extrafiscality of the Selective Tax: a New Paradigm for Sustainability or an Old News?

  Kariza Farias do Amaral, Giuseppe Ramos Maragalhoni

  138-152

  • PDF (Português (Brasil))

• Sustainability and Taxation in Brazil: exploring ESG Strategies, Green Hydrogen, and Tax Transformations in EPZs – the Case of Ceará

  Leonardo Alexandre de Siqueira, Breno Vescovini Lopo Lima

  153-177

  • PDF (Português (Brasil))

• The Taxable Events of Consumption Taxes in Light of Private Law Structures

  Maria Eugênia Mariz de Oliveira

  178-209

  • PDF (Português (Brasil))

• Tax Immunity of ICMS on Electricity for Non-profit Social Assistance Organizations

  Matheus André Ribeiro, Luiza França Pecis

  210-222

  • PDF (Português (Brasil))

• Practical Results of Individual Tax Settlements: a Study on Agreements Entered by the National Treasury Attorney Office of the 2nd Region

  Matheus da Costa Dutra

  223-237

  • PDF (Português (Brasil))

• Tax Clearance Certificates: between the Living, the Dead and the Sleeping, what can a Legal Photograph capture?

  Rodolfo Gil Moura Rebouças, Dhiulia de Oliveira Santos, Cristiano Moreira do Amaral Filho

  238-261

  • PDF (Português (Brasil))

Artigos de Autores (não Submetidos ao Sistema de Avaliação Double Blind Peer Review)

• Expectations for Artificial Intelligence in Brazilian Federal Tax Litigation

  Ana Claudia Borges de Oliveira, Paulo Caliendo, Vanessa Bulara

  265-280

  • PDF (Português (Brasil))

• IBS/CBS – Taxing Based on the Essence of the Onerous Transaction: Challenges to be Faced

  Marco Aurélio Greco

  281-294

  • PDF (Português (Brasil))

• The Irrevocable Principle of Income Realization and the Change in Tax Regime

  Ricardo Mariz de Oliveira

  295-313

  • PDF (Português (Brasil))

Jurisprudência Comentada (não Submetido ao Sistema de Avaliação Double Blind Peer Review)

• Ações Diretas de Inconstitucionalidade (“ADIs”) n. 4.065 e n. 5.699

  Raphael Silva Castro, Miguel Botelho Guerrero

  317-320

  • PDF (Português (Brasil))