No. 9 (2021)

Editors' letter

TRANSFER PRICES IN INTERNATIONAL TAX PLANNING PERSPECTIVE UNDER THE OPTICS OF THE THEORY OF EVIDENCE

• PDF (Português (Brasil))
• HTML (Português (Brasil))

THE STOCK OPTION TAXATION SCHEME OF BRAZILIAN EXPATRIATED TO THE UNITED STATES

• PDF (Português (Brasil))
• HTML (Português (Brasil))

APPLICATION OF MANDATORY DISCLOSURE RULES AND LEGAL CERTAINTY

• PDF
• HTML

MISSING LINK TO DIGITAL INTANGIBLES ON THE BRAZILIAN TAX REFORM

• PDF (Português (Brasil))
• HTML (Português (Brasil))

DIGITAL SERVICES, USER DATA AND THE LIMITATIONS OF WITHHOLDING TAXES ON INCOME DERIVED BY NON-RESIDENTS

• PDF (Português (Brasil))
• HTML (Português (Brasil))

EXCHANGE OF TAX INFORMATION AND THE RIGHT TO DATA SECRECY FROM A DOMESTIC AND INTERNATIONAL PERSPECTIVE: ANALYSIS IN THE LIGHT OF THE REQUIREMENTS SET BY THESTF IN PRECEDENTS OF 2016

• PDF (Português (Brasil))
• HTML (Português (Brasil))

TAXATION OF FOREIGN PROFITS CONTAINED IN LAW N. 12.973/2014 AND ACTION NO. 3 OF THE BEPS G20/OECD PROJECT

• PDF (Português (Brasil))
• HTML (Português (Brasil))

TAXATION OF INCOME AND ASSETS RECEIVED BY BENEFICIARIES (DOMICILED IN BRAZIL) FROM A TRUST ESTABLISHED ABROAD: A LEGAL QUALIFICATION PROBLEM

• PDF (Português (Brasil))
• HTML (Português (Brasil))

MORE ABOUT TAX CONSEQUENCES ARISING FROM COVID-19: DETERMINING TAX RESIDENCE OF INDIVIDUALS IN HOME OFFICE IN BRAZIL

• PDF (Português (Brasil))
• HTML (Português (Brasil))

Updates on Brazilian Legislation

• PDF (Português (Brasil))
• HTML (Português (Brasil))

Recent Brazilian Case Law

• PDF (Português (Brasil))
• HTML (Português (Brasil))