No. 11 (2022)

View No. 11 (2022)

Published: 2023-03-22

Letter from the Editor

Carta dos Editores

5-6
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Doutrina Nacional (Double Peer Reviewed)

2017 Indian Tax Reform and its Role in the Country’s Socioeconomic Development. Lessons for Consumption Taxation Reform in Brazil

Guilherme Medeiros

13-33
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The Exchange of Information for Tax Purposes between Brazil and the United States of America in Front of the Supreme Federal Court Understanding on Data Confidentiality

Gustavo Bruno Becker Feil

34-60
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Article 74 of Provisional Measure no. 2.158-35/2001 and Article 7 of Double Tax Treaties is There Compatibility? An Analysis considering the Current Case Law of the Administrative Council of Tax Appeals

Maria Eugênia Mariz de Oliveira

61-79
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Non-incidence of Income Tax in Donations to Non-residents

Rosa Fridman

80-97
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The Taxation of the Capital Gain Derived of the Exchange of Equity Interests a Comparative Analysis of the Recommendations of the OECD and the National and International Practices of Brazil

Ruy Fernando Cortes de Campos, Livia de Mello e Silva, Ana Carolina Nicolao Aquino

98-115
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Effects of the Appeal No. 1.759.081/SP on the Taxation of Technical Services the Conflict Between the Articles 7, 12, and 14 of the OECD Model Tax Conventions and Scope of “Independent Personal Services”

Victória de Athayde Mendonça

116-133
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Legislação

Updates on Brazilian Legislation

135-168
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Jurisprudência

Recent Brazilian Case Law

169-186
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