No. 13 (2024)

View No. 13 (2024)

DOI: https://doi.org/10.46801/2595-7155.13.2024

Published: 2024-12-16

Letter from the Editor

Carta dos Editores

5-6
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Doutrina Nacional (Double Peer Reviewed)

Business Income Group Taxation and CFC Rules Obvious Distinctions and Little-Noticed Similarities

Aluizio Porcaro Rausch

13-40
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The Constructive Ownership Rules of the Worldwide Income Tax Regime

Guilherme Galdino

41-77
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Germany’s Policy of Terminating International Treaties 20 Years without a German-Brazilian Double Taxation Agreement

Gustavo Weiss de Resende

78-103
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Tax Sparing and Matching Credit Clauses in International Treaties as Mechanisms to Avoid Double Taxation

Iana Brena Melo Soares

104-121
- PDF (Português (Brasil))
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Tax Treaty Entitlement and the Certificate of Residence Requirement

Luís Eduardo Schoueri, Guilherme Silva Galdino Cardin

122-148
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Transfer Pricing Sanctions Conditions and Limits to the Imposition of Fines Instituted by Article 66 of IN RFB N. 2.161/2023

Pedro Castellanos Orsi

149-165
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Modulation of Effects in Tax Cases by the Brazilian Supreme Court

Pedro Halembeck de Arruda

166-200
- PDF (Português (Brasil))
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Brazilian’s JCP (Interest on Net Equity) and Tax Treaties

Gabriel Bez-Batti

201-224
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