No. 12 (2023)

View No. 12 (2023)

Published: 2024-01-17

Letter from the Editor

Editor Note

5-6
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Doutrina Nacional (Double Peer Reviewed)

Interest Deduction the Debt Bias, Thin Capitalization Rules, and the BEPS Action Plan

Filipe Zimmermann Perazzo, Maurício Dalri Timm do Valle

13-48
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Compatibility between the Non-discrimination Rules of Double Taxation Agreements and the Decisions in Brazil that Deal with the Deductibility of Goodwill

Gabriel Bez-Batti

49-65
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Brazilian International Tax Policy and the Legality of Taxation on Remittances Abroad for Payments for Technical Services or Technical Assistance

Gilson Pacheco Bomfim

66-88
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The Arm’s Length Principle and Tax Practicability

Jersilene de Souza Moura

89-110
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New Transfer Pricing Rules Business Restructuring and In-kind Capital Contribution at Cost Basis by Individuals

Joao Victor De Nadai Francisco

111-132
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The Rules Recommended by Pillar Two and their Relationship with the Brazilian Legal System

Leonardo Aguirra de Andrade

133-219
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Taxation of New Technologies The Explainable Artificial Intelligence (XAI) Used as a Tool to Supervise the Income Generated by Permanent Establishment in the Digital Economy

Vanessa Bulara

220-237
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Doutrina Nacional (Not Peer Reviewed)

Functional Analysis of the Controlled Transaction in New Transfer Pricing Law

Ricardo Marozzi Gregorio

241-296
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Legislação

Legislação

297-342
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Jurisprudência

Jurisprudência

343-370
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