No. 2 (2017)

View No. 2 (2017)

Published: 2017-12-01

Letter from the Editor

Editor Note

5
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Artigos

Non-discrimination on the Basis of Nationality in International Investment Agreements (IIA’s) a Latin American Tax Perspective

Catalina Hoyos Jiménez

9-19
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The Improper Use of Country-by-Country Reports Some Concerns on the Brazilian Approach to BEPS Action 13

Alexandre Siciliano Borges, Caio Augusto Takano

20-41
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The concept of aggressive tax planning and the new international tax standards of BEPS Project

Caio Augusto Takano

42-64
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Cooperative compliance a new reality between tax administration and taxpayers

Carlos Otávio Ferreira de Almeida

65-89
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Income Withholding Tax on the Payments of Reinsurance Premiums Abroad and the Twisted Permanent Establishment Concept Presented by Consultation Solution COSIT n. 62/2017

Francisco Lisboa Moreira

90-111
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The General Anti-avoidance Rule its Expanding Role in International Taxation

João Dácio Rolim

112-128
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The Beneficial Owner in the OECD Model Back to the Future?

Mateus Calicchio Barbosa

129-153
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Brazilian Permanent Establishment

Michell Przepiorka

154-185
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ransfer princing and income allocation to Permanent Establishment

Paulo Caliendo

186-210
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Independent Personal Services in the Brazilian Double Tax Conventions

Paulo César Teixeira Duarte Filho

211-231
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GAARs as a Principle of International Law Brazil’s Challenges to comply with BEPS

Paulo Rosenblatt

232-254
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The non-discrimination clause in double tax conventions

Ramon Tomazela Santos

255-294
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Should Developing Countries Include Article 7 in Their Tax Treaties?

Sergio André Rocha

295-304
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