n. 1 (2016)

Publicado: 2016-12-01

Carta do Editor

Carta do Editor

2-4
- PDF
- PDF (English)

Artigos

Introdução

Ricardo Mariz de Oliveira

5
- PDF
- PDF (English)
General Report

João Dácio Rolim, Ramon Tomazela Santos

6-33
- PDF (English)
Tax Protectionism and Tax Discrimination Cartography of Multilateral and Bilateral Trade and Investment Agreements

Bhawna Bakshi

34-47
- PDF
The Internet: Achilles Heel of the Current International Taxation Regime?

T. P. Ostwal

48-69
- PDF (English)
Subsidiarity of Tax Treaties in Relation to Domestic Law

Philippe Martin

70-75
- PDF (English)
Tax Avoidance in Emerging Countries Is a Gaar a Suitable Measure?

Paulo Rosenblatt

76-89
- PDF (English)
Using the Vienna Convention on the Laws of Treaties for Interpreting Tax Treaties

Manuel L. Hallivis Pelayo

90-104
- PDF (English)
Prevalence of International Treaties in the Brazilian Tax Law

José Carlos Francisco

105-137
- PDF (English)
The OECD Intangibles Project and the Concept of "Intangible Related Return"

Carlo Gabarino

138-149
- PDF (English)
The Effectiveness of International Trade Agreements for Restricting Tax Protectionism in Brazil

Caio Caetano Luna

150-160
- PDF (English)
Tax Treaty Interpretation by Supreme Courts Cases Study of CFC Rules

Blazej Kuzniacki

161-177
- PDF (English)
Taxpayers' Protection and International Fiscal Cooperations. Notes

Cristian Billardi

178-189
- PDF (English)
Tax Incentives: Ill-Advised Tax Policy or Growth Catalysts?

Aleksandra Bal

190-200
- PDF (English)
What Should We Talk About When Talking About Tax Incentives for FDI?

Wei Cui

201-208
- PDF (English)
Arm's Length Principle and the Issue of Thin Capitalization

Sandra Fernandes

209-237
- PDF (English)
World Trade Organisation: Brics and Direct Taxation

Peter Wilson

238-269
- PDF (English)
Transfer Pricing: Arm's Length Principle versus Worldwide Unitary Taxation; Correlative and Secondary Adjustments, and Domestic Legislation Under Brazilian Methodology

Marcos Aurélio Pereira Valadão

270-286
- PDF (English)

n. 1 (2016)

Carta do Editor

Carta do Editor

Artigos

Introdução

General Report

Tax Protectionism and Tax Discrimination Cartography of Multilateral and Bilateral Trade and Investment Agreements

The Internet: Achilles Heel of the Current International Taxation Regime?

Subsidiarity of Tax Treaties in Relation to Domestic Law

Tax Avoidance in Emerging Countries Is a Gaar a Suitable Measure?

Using the Vienna Convention on the Laws of Treaties for Interpreting Tax Treaties

Prevalence of International Treaties in the Brazilian Tax Law

The OECD Intangibles Project and the Concept of "Intangible Related Return"

The Effectiveness of International Trade Agreements for Restricting Tax Protectionism in Brazil

Tax Treaty Interpretation by Supreme Courts Cases Study of CFC Rules

Taxpayers' Protection and International Fiscal Cooperations. Notes

Tax Incentives: Ill-Advised Tax Policy or Growth Catalysts?

What Should We Talk About When Talking About Tax Incentives for FDI?

Arm's Length Principle and the Issue of Thin Capitalization

World Trade Organisation: Brics and Direct Taxation

Transfer Pricing: Arm's Length Principle versus Worldwide Unitary Taxation; Correlative and Secondary Adjustments, and Domestic Legislation Under Brazilian Methodology

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