Effective Tax Rate Criteria and Source Taxation under the OECD’s Pillar Two Proposals
IBFD This article aims to analyse how the effective tax rate criteria of the OECD’s…
The Twilight of Bilateralism
PDF Luís Eduardo Schoueri, ‘Editorial: The Twilight Of Bilateralism’, (2023), 51, Intertax, Issue 5, pp.…
IOF on Financial Loans comprehend Current Account Contracts?
PDF This article aims at, from a dogmatic legal perspective, examining analytical-ly whether Law No.…
Consumption Tax and the Taxpayer in a Possible Paradigm Change for Indirect Taxation in Brazil: shifting the Incidence from Production to Consumption
PDF This article starts from a scientific-speculative exercise, proposed by Profes-sor Luís Eduardo Schoueri, to…
Contract for the opening and maintenance of a transaction account and the tax levied on financial transactions in Brazil (IOF): non-characterization of a loan
PDF This article intends to examine, from a perspective ranging from the legal provisions to…
Criminalization of non-payment of VAT on Sales and certain Services (ICMS) in own operations – Comments on the new jurisprudence
PDF SCHOUERI, L. E.; CINTRA, L. F. U. . Criminalização do não pagamento de ICMS…
OECD/International – Some Considerations on the Limitation of Substance-Based Carve-Out in the Income Inclusion Rule of Pillar Two
IBFD L.E. Schoueri, Some Considerations on the Limitation of Substance-Based Carve-Out in the Income Inclusion…
The Influence of the BEPS Multilateral Instrument on Tax Treaties Concluded by Non-signatory Countries
Kluwer Law Online Abstract This article intends to assess the impact of the Base Erosion…
Imposto de renda e Capacidade Contributiva: a Periodicidade Anual e Mensal no IRPJ
PDF Este artigo analisa a periodicidade no Imposto de Renda da Pessoa Jurídica. Partindo da…
Value creation and income taxation
PDF Brazilian legislation does not provide for a unique approach to define “value”. Although there…
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