No. 9 (2021)

View No. 9 (2021)

DOI: https://doi.org/10.46801//2595-7155-rdtia-n9

Published: 2021-11-17

Letter from the Editor

Editors' letter

Artigos

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

Adriano Luiz Batista Messias

36-70
- PDF (Português (Brasil))
- HTML (Português (Brasil))
THE STOCK OPTION TAXATION SCHEME OF BRAZILIAN EXPATRIATED TO THE UNITED STATES

Edemir Marques de Oliveira

71-85
- PDF (Português (Brasil))
- HTML (Português (Brasil))
APPLICATION OF MANDATORY DISCLOSURE RULES AND LEGAL CERTAINTY

Marcio Henrique Sales Parada

86-129
- PDF
- HTML
MISSING LINK TO DIGITAL INTANGIBLES ON THE BRAZILIAN TAX REFORM

Melissa Guimarães Castello

130-146
- PDF (Português (Brasil))
- HTML (Português (Brasil))
DIGITAL SERVICES, USER DATA AND THE LIMITATIONS OF WITHHOLDING TAXES ON INCOME DERIVED BY NON-RESIDENTS

Omar Farah Freire

147-176
- 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

Thiago de Mattos Marques, Belisa Ferreira Liotti

177-212
- 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

Thiago Seixas Salgado

213-240
- 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

Tiago Luiz de Moura Albuquerque

241-272
- PDF (Português (Brasil))
- HTML (Português (Brasil))
MORE ABOUT TAX CONSEQUENCES ARISING FROM COVID-19: DETERMINING TAX RESIDENCE OF INDIVIDUALS IN HOME OFFICE IN BRAZIL

Victor Lyra Guimarães Luz

273-303
- PDF (Português (Brasil))
- HTML (Português (Brasil))

Legislação

Updates on Brazilian Legislation

305-318
- PDF (Português (Brasil))
- HTML (Português (Brasil))

Jurisprudência

Recent Brazilian Case Law

319-328
- PDF (Português (Brasil))
- HTML (Português (Brasil))