About the Journal

Revista de Direito Tributário Internacional Atual (RDTI-Atual) was created to collaborate with the development of the study of International Tax Law, joining articles that contribute to the academic and professional debate from a critical, current and consistent approach.

Organized by the Brazilian Institute of Tax Law (IBDT), bound to University of São Paulo (USP), RDTI-Atual intends to encourage the debate and the exchange of experience at national and international level, upon effective collaboration of renowned Brazilian and foreign experts as members of the editorial council, of the scientific council and the authors of articles.

The issue of RDTI-Atual will follow the international standards of appraisal, strictly in compliance with Qualis procedures of the Coordination for the Improvement of Higher Education Personnel (CAPES) of the Brazilian Ministry of Education. The appraisal of the articles will follow the double blind peer review system.

Editorial Policy

Revista Direito Tributário Internacional Atual (RDTI-Atual) publishes articles of permanent scientific nature, preferably intended to current subject matters, always in the International Tax Law field. Works such as opinions or monographs of specialization without the necessary adjustment will not be accepted; not also those that provide excess of transcriptions (which, in general, should be avoided) or footnotes. Importance will be given to the effective author´s contribution to the debate.

Revista Direito Tributário Internacional Atual intends to encourage authors to produce high quality articles, stimulating, that contribute to debate at national and international level, avoiding mere repetitions without reflection or update. In other words, articles merely descriptive of practices or international court precedent decisions will not be published. In this sense, RDTI-Atual intends to encourage the scientific production. The eventual rejection of articles by the scientific council is expected to be seen like an encouragement to further improvement.

Appraisal of Articles

Revista Direito Tributário Internacional Atual (RDTI-Atual) adopts the appraisal process known as double blind peer review. All articles should be submitted to the prior appraisal by the editor-in-chief, who previously checks the adjustment of the article to the editorial line of RDTI-Atual. After the first screening, the articles will be submitted to two reviewers of RDTI-Atual´s Scientific Council, for qualitative appraisal of content and form, without identification of authorship.  The deadline for preparation of the opinion will be of 45 days upon distribution of the article for analysis. Each reviewer may only analyze two articles per year. It will be recorded the dates: (i) of receipt of the article, (ii) of issuance of the opinion and (iii) of the communication of the result to author. With the receipt of the opinion, it will be sent to the article´s author for simple knowledge or, wishing, to incorporate the changes suggested in the Opinion, to which will be bound, or not, the authorization to publication. The article should contain around 20 pages, although rule is not absolute, and the members of the Editorial Council are responsible for considering the adjustment of the scope to the subject matter.

In exceptional events, individual invitations may be drafted for publication, exclusively resolved by the Editorial Council. Relevant information not subject to the procedure indicated above shall be published separately, in final appendix of each issue.