<?xml version="1.0" encoding="UTF-8"?>
<?xml-stylesheet type="text/xsl" href="https://schoueri.com.br/sitemap.xsl"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9" xmlns:xhtml="http://www.w3.org/1999/xhtml" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xsi:schemaLocation="http://www.sitemaps.org/schemas/sitemap/0.9 http://www.sitemaps.org/schemas/sitemap/0.9/sitemap.xsd">
<!-- Sitemap is generated on 2026-04-16 23:23:32 GMT -->
	<url>
		<loc>https://schoueri.com.br/</loc>
		<lastmod>2020-12-04T17:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/publicacoes/</loc>
		<lastmod>2020-10-30T15:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/sobre/</loc>
		<lastmod>2021-03-24T15:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-neutralidade-das-regras-transitorias-no-ibs-e-na-cbs-o-caso-dos-bens-de-capital-2/</loc>
		<lastmod>2026-01-07T17:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-tributacao-do-ganho-de-capital-o-que-entra-ou-o-que-sai-o-caso-da-permuta/</loc>
		<lastmod>2026-01-07T17:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tributacao-da-renda-ilicita-e-a-pena-de-perdimento/</loc>
		<lastmod>2026-01-07T16:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/ibs-e-cbs-cobrados-do-adquirente-sao-receita-do-fornecedor-avaliacao-quanto-ao-potencial-de-nova-controversia-juridico-contabil/</loc>
		<lastmod>2026-01-07T16:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/extensao-da-imunidade-reciproca-as-estatais-e-a-jurisprudencia-do-supremo-tribunal-federal/</loc>
		<lastmod>2026-01-07T16:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/consideracoes-sobre-o-emprego-de-instrumentos-interpretativos-publicados-pela-ocde/</loc>
		<lastmod>2026-01-07T16:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-the-engecorps-case-the-wording-of-protocols-on-technical-services/</loc>
		<lastmod>2026-01-07T16:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-tributacao-dos-atos-ilicitos/</loc>
		<lastmod>2026-01-07T16:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-the-non-discrimination-provision-in-the-oecd-mode/</loc>
		<lastmod>2026-01-07T16:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/o-regime-juridico-tributario-das-subvencoes-na-lei-n-14-789-2023/</loc>
		<lastmod>2026-01-07T16:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/the-un-framework-convention-a-once-in-a-lifetimeopportunity/</loc>
		<lastmod>2025-07-17T14:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/prefacio-regras-gerais-antiabuso-nos-acordos-de-bitributacao/</loc>
		<lastmod>2025-05-29T19:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-neutralidade-das-regras-transitorias-no-ibs-e-na-cbs-o-caso-dos-bens-de-capital/</loc>
		<lastmod>2025-05-19T21:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/discurso-para-a-posse-de-luis-eduardo-schoueri-na-presidencia-do-ibdt/</loc>
		<lastmod>2025-05-19T20:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/analise-sobre-a-nao-incidencia-do-irf-sobre-remessas-ao-exterior-em-contraprestacao-de-servicos-tecnicos-que-nao-pressupoem-em-si-mesmos-qualquer-transferencia-de-tecnologia-nas-hipoteses-em-que-o/</loc>
		<lastmod>2025-05-09T19:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/paraisos-fiscais-a-distincao-entre-os-conceitos-de-jurisdicao-de-tributacao-favorecida-e-regime-fiscal-privilegiado-no-direito-brasileiro-e-o-regime-de-agravamento-de-imposto-de-renda-na-fonte-so/</loc>
		<lastmod>2025-03-12T17:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/the-concept-of-options-realistically-avaible-in-transfer-pricing-upon-the-delineation-rule-vis-a-vis-article-9-of-double-taxation-treaties-and-tax-un-certainty/</loc>
		<lastmod>2025-03-10T22:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/rethinking-taxing-rights/</loc>
		<lastmod>2025-02-03T18:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/selected-challenges-in-the-implementation-of-pillar-two-in-brazil/</loc>
		<lastmod>2025-02-03T19:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/action-6-hitting-the-wrong-target/</loc>
		<lastmod>2025-02-03T18:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-declaracao-de-bens-e-direitos-entre-confissao-efeito-informativo-ou-constitutivo/</loc>
		<lastmod>2025-02-03T18:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/chapter-3-the-qualification-of-fictitious-income-under-tax-treaties/</loc>
		<lastmod>2025-02-03T18:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-worldwide-taxation-rules-versus-article-7-of-brazilian-treaties/</loc>
		<lastmod>2025-02-03T18:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/chapter-8-brazil/</loc>
		<lastmod>2025-03-12T19:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/outros-resultados-abrangentes-sua-disciplina-contabil-e-tributaria/</loc>
		<lastmod>2025-03-10T22:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/o-acesso-aos-beneficios-dos-acordos-para-evitar-a-dupla-tributacao-e-a-exigencia-do-atestado-de-residencia/</loc>
		<lastmod>2025-02-03T18:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/as-subvencoes-e-as-reservas-de-lucros-na-lei-12-973-14-a-ainda-relevante-compreensao-de-sua-contabilizacao/</loc>
		<lastmod>2025-03-11T16:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/direito-tributario-13a-ed-2024/</loc>
		<lastmod>2024-03-29T04:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/the-impact-of-tax-treaties-on-international-mobility-of-work-in-brazil/</loc>
		<lastmod>2025-03-10T21:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-lei-14-789-2023-e-a-jurisprudencia-do-stj-incompatibilidades-e-suas-consequencias/</loc>
		<lastmod>2025-03-11T16:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/o-principio-da-anterioridade-e-a-revogacao-de-isencoes-e-beneficios-fiscais-um-estudo-da-jurisprudencia-do-supremo-tribunal-federal/</loc>
		<lastmod>2025-03-10T20:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/artigo-8-da-lei-n-14-754-2023-e-os-acordos-para-evitar-a-dupla-tributacao-os-efeitos-da-opcao-pela-transparencia-da-entidade-controlada/</loc>
		<lastmod>2025-03-10T20:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-computation-of-taxable-business-profits/</loc>
		<lastmod>2025-03-10T18:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/periodicidade-do-lucro-tributavel-e-integracao-entre-pessoa-fisica-e-pessoa-juridica-o-caso-do-prejuizo-fiscal-na-extincao-da-pessoa-juridica/</loc>
		<lastmod>2025-03-10T22:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-capacidade-contributiva-entre-lei-complementar-tributaria-e-o-estado-federal/</loc>
		<lastmod>2025-03-10T22:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/crypto-assets-tax-law-and-policy-in-brazil/</loc>
		<lastmod>2025-03-10T22:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/nao-cumulatividade-e-isencao-no-meio-da-cadeia-produtiva/</loc>
		<lastmod>2025-03-10T22:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/corporate-taxation-in-brazil/</loc>
		<lastmod>2024-01-09T21:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/populismo-tributario-em-xeque/</loc>
		<lastmod>2025-03-17T22:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/subenvecoes-raj-les/</loc>
		<lastmod>2024-03-21T14:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/chapter-20-brazil-dispute-resolution-under-tax-treaties-and-beyond/</loc>
		<lastmod>2024-01-09T21:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/aproveitamento-fiscal-de-mais-valia-no-caso-de-cisao/</loc>
		<lastmod>2025-03-18T19:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/da-concretizacao-da-nocao-de-paraiso-fiscal-no-direito-brasileiro/</loc>
		<lastmod>2024-01-09T21:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/effective-tax-rate-criteria-and-source-taxation-under-the-oecds-pillar-two-proposals/</loc>
		<lastmod>2023-08-14T20:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/the-twilight-of-bilateralism/</loc>
		<lastmod>2023-08-15T03:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/transacao-e-novacao-a-extincao-do-credito-tributario-pelo-artigo-171-do-ctn-e-a-impossibilidade-de-repeticao-do-indebito/</loc>
		<lastmod>2024-02-06T17:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/iof-sobre-mutuo-de-recursos-financeiros-abrange-contratos-de-conta-corrente/</loc>
		<lastmod>2023-08-15T03:04+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/o-imposto-sobre-o-consumo-e-a-figura-do-contribuinte-em-uma-possivel-alteracao-de-paradigma-para-a-tributacao-indireta-no-brasil/</loc>
		<lastmod>2023-08-15T02:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/iof-e-contratos-de-conta-corrente-a-inexistencia-de-operacao-de-credito/</loc>
		<lastmod>2023-08-15T02:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/pillar-2-and-global-tax-governance-between-liberal-international-order-and-westphalian-order/</loc>
		<lastmod>2022-08-29T17:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-isencao-tecnica-do-imposto-de-renda-nos-fundos-de-investimento-imobiliario-fiis-e-os-ganhos-de-capital-na-alienacao-de-quotas-de-outros-fiis/</loc>
		<lastmod>2025-03-19T21:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/iof-sobre-operacoes-simbolicas-de-cambio-e-as-conferencias-internacionais-de-acoes/</loc>
		<lastmod>2025-03-19T19:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-indenizacao-por-dano-moral-e-o-imposto-de-renda-2/</loc>
		<lastmod>2025-03-19T20:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-indenizacao-por-dano-moral-e-o-imposto-de-renda/</loc>
		<lastmod>2025-03-19T20:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-tributacao-de-investimentos-financeiros-e-o-irpj-revisitando-o-lucro-inflacionario/</loc>
		<lastmod>2025-03-19T20:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/oecd-international-some-considerations-on-the-limitation-of-substance-based-carve-out-in-the-income-inclusion-rule-of-pillar-two/</loc>
		<lastmod>2021-11-29T16:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-legalidade-tributaria-na-jurisprudencia-do-supremo-tribunal-federal/</loc>
		<lastmod>2021-11-09T20:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/prefacio-em-defesa-da-concorrencia-e-tributacao/</loc>
		<lastmod>2025-06-27T19:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/planejamento-tributario-e-seguranca-juridica_as-regras-de-subcapitalizacao-como-estado-de-caso-para-normas-especificas-antiabuso/</loc>
		<lastmod>2025-03-19T22:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/agio-na-aquisicao-de-empresas-endividadas-novas-controversias-em-um-debate-antigo/</loc>
		<lastmod>2025-04-01T18:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/semana-do-direito-tributario-tributacao-de-novas-tecnologias/</loc>
		<lastmod>2021-10-26T15:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/the-influence-of-the-beps-multilateral-instrument-on-tax-treaties-concluded-by-non-signatory-countries/</loc>
		<lastmod>2021-10-04T17:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/webinar-abdf-juros-sobre-capital-proprio-e-a-reforma-tributaria-do-irpj/</loc>
		<lastmod>2021-10-26T15:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/chapter-37-practicability-enforcement-and-legitimacy-tax-treaty-dispute-resolution-at-a-crossroads/</loc>
		<lastmod>2025-04-01T19:05+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/imposto-de-renda-e-capacidade-contributiva-a-periodicidade-anual-e-mensal-no-irpj/</loc>
		<lastmod>2025-04-01T19:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/value-creation-and-income-taxation/</loc>
		<lastmod>2025-04-01T19:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/obrigacoes-acessorias-do-interesse-da-fiscalizacao-a-mera-comodidade/</loc>
		<lastmod>2021-08-31T13:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/imunidades-capacidade-contributiva-dominio-economico-e-o-terceiro-setor-no-estado-do-seculo-xxi/</loc>
		<lastmod>2021-11-05T21:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/reducao-de-capital-a-custo-ou-a-valor-de-mercado/</loc>
		<lastmod>2021-07-30T19:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/reforma-fiscal-os-planos-do-governo/</loc>
		<lastmod>2021-08-09T16:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/sistema-tributario-brasileiro-grandes-pensadores-do-direito-part-luis-eduardo-schoueri-2/</loc>
		<lastmod>2021-08-09T16:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/por-um-imposto-sobre-consumo/</loc>
		<lastmod>2021-07-27T16:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazilian-perspective-on-international-tax-governance/</loc>
		<lastmod>2025-04-01T19:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-royalties-mixed-issues/</loc>
		<lastmod>2025-04-01T19:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-reforma-tributaria-e-a-tributacao-dos-dividendos/</loc>
		<lastmod>2021-07-12T20:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/empresa-nao-deve-pagar-mais-imposto-por-abrir-mao-do-mercado-financeiro/</loc>
		<lastmod>2021-07-12T20:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/legalidade-tributaria-e-o-supremo-tribunal-federal/</loc>
		<lastmod>2024-03-29T04:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/clausulas-gerais-antiabuso-e-analogia-gravosa-no-direito-tributario/</loc>
		<lastmod>2024-02-08T16:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/obligations-to-mli-non-signatories-within-the-inclusive-framework/</loc>
		<lastmod>2025-04-01T19:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/dedutibilidade-de-doacoes-ao-terceiro-setor/</loc>
		<lastmod>2025-04-01T19:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/controlled-foreign-company-legislation-in-brazil-in-controlled-foreign-company-legislation/</loc>
		<lastmod>2025-04-01T20:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/direitocarreiras-entrevista-com-luis-eduardo-schoueri/</loc>
		<lastmod>2020-10-30T14:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/natureza-dos-acordos-de-leniencia-para-fins-tributarios-parte-ii/</loc>
		<lastmod>2020-10-30T14:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-falta-de-seguranca-juridica-e-as-dificuldades-para-atrair-investidores/</loc>
		<lastmod>2020-10-30T14:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/adi-2446-paragrafo-unico-do-art-116-ctn/</loc>
		<lastmod>2020-11-04T22:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-reforma-tributaria-do-governo-federal/</loc>
		<lastmod>2020-10-30T14:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/os-impostos-da-pessoa-fisica/</loc>
		<lastmod>2020-11-04T22:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/dialogo-tributario-com-dr-luis-eduardo-schoueri/</loc>
		<lastmod>2020-10-30T14:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/imposto-de-renda/</loc>
		<lastmod>2020-10-30T14:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tributacao-em-tempos-de-pandemia-iii-edicao-internacional/</loc>
		<lastmod>2020-11-04T22:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/novas-perspectivas-teoricas-do-planejamento-tributario-2/</loc>
		<lastmod>2020-11-04T22:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/sancoes-politicas-e-infracoes-a-ordem-economica-revisitando-o-caso-american-virginia/</loc>
		<lastmod>2020-11-04T22:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/impactos-tributarios-do-novo-coronavirus/</loc>
		<lastmod>2020-10-30T14:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/macrolitigancia-fiscal-pos-covid-19-igualdade-tributaria-e-desequilibrio/</loc>
		<lastmod>2020-10-30T14:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazilian-taxation-hot-topics-in-the-covid-19-period/</loc>
		<lastmod>2020-10-30T14:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-in-tax-treaty-arbitration/</loc>
		<lastmod>2020-10-30T15:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-holding-companies/</loc>
		<lastmod>2020-10-30T15:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/manual-da-tributacao-direta-da-renda/</loc>
		<lastmod>2024-03-29T04:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/reforma-tributaria/</loc>
		<lastmod>2020-10-30T14:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/prefacio-em-o-escopo-pessoal-dos-acordos-internacionais-contra-a-bitributacao/</loc>
		<lastmod>2025-04-04T20:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/prefacio-em-a-consideracao-economica-no-direito-tributario/</loc>
		<lastmod>2025-04-04T20:18+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/novas-fundacoes-do-direito-tributario-internacional-a-ocde-seus-pilares-i-e-ii-e-a-covid-19/</loc>
		<lastmod>2025-04-04T20:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/mais-por-dentro-da-reforma-fiscal-a-proposta-do-governo/</loc>
		<lastmod>2020-10-30T14:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/the-arms-length-standard-justification-content-and-alternative-proposals/</loc>
		<lastmod>2025-04-04T20:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/voto-de-qualidade-e-chabatadas/</loc>
		<lastmod>2025-03-19T18:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/digital-levy-proposed-in-brazil-amid-pressing-budget-introducing-digital-taxation/</loc>
		<lastmod>2025-03-19T18:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazilian-tp-reform-can-we-have-the-full-first-world-package/</loc>
		<lastmod>2022-07-20T18:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/consideracoes-sobre-o-caso-american-virginia-entre-sancao-politica-e-infracao-a-ordem-economica/</loc>
		<lastmod>2025-04-04T20:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/icms-e-lancamento-de-oficio-controversias-acerca-do-inicio-de-seu-prazo/</loc>
		<lastmod>2025-04-04T20:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/compliance-tributario-como-politica-publica-a-funcao-protetiva-do-lancamento-e-a-culpabilidade-no-sistema-de-multas/</loc>
		<lastmod>2025-06-12T18:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/mais-por-dentro-da-reforma-fiscal-a-transicao-para-o-novo-sistema/</loc>
		<lastmod>2020-10-30T14:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/mais-por-dentro-da-reforma-fiscal-cbs-creditos-fiscais-e-importacao/</loc>
		<lastmod>2020-10-30T14:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/mais-por-dentro-da-reforma-fiscal-empresas-a-serem-afetadas-pela-reforma/</loc>
		<lastmod>2020-10-30T14:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/mais-por-dentro-da-reforma-fiscal-nova-cpmf/</loc>
		<lastmod>2020-10-29T21:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/mais-por-dentro-da-reforma-fiscal-ganhos-e-perdas/</loc>
		<lastmod>2020-10-30T14:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/mais-por-dentro-da-reforma-fiscal-base-de-calculo-da-cbs-e-efeitos-sobre-a-exportacao-2/</loc>
		<lastmod>2020-10-30T14:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/mais-por-dentro-da-reforma-fiscal-base-de-calculo-da-cbs-e-efeitos-sobre-a-exportacao/</loc>
		<lastmod>2020-10-30T14:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/mais-por-dentro-da-reforma-fiscal-bases-para-uma-reforma-fiscal/</loc>
		<lastmod>2020-10-30T14:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/mais-por-dentro-da-reforma-fiscal-a-proposta-do-governo-2/</loc>
		<lastmod>2020-10-30T14:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/live-abdconst-e-o-fim-do-voto-de-qualidade-no-carf/</loc>
		<lastmod>2020-10-30T14:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/fim-do-voto-de-qualidade-do-carf-privatizacao-ou-justo-equilibrio/</loc>
		<lastmod>2020-10-30T14:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/governanca-fiscal-internacional-entre-a-fragmentacao-e-o-deficit-de-legitimidade/</loc>
		<lastmod>2025-04-04T20:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/precos-de-transferencia-no-direito-tributario-brasileiro-3a-edicao/</loc>
		<lastmod>2020-10-02T19:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/normas-tributarias-indutoras-e-intervencao-economica/</loc>
		<lastmod>2020-10-02T13:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/distribuicao-disfarcada-de-lucros/</loc>
		<lastmod>2020-10-02T19:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/agio-em-reorganizacoes-societarias-aspectos-tributarios/</loc>
		<lastmod>2020-10-02T19:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/planejamento-fiscal-atraves-de-acordos-de-bitributacao/</loc>
		<lastmod>2020-12-08T19:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/time-for-a-u-s-brazil-tax-treaty/</loc>
		<lastmod>2024-01-09T21:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/ajustes-correlatos-de-precos-de-transferencia-por-meio-de-procedimento-amigavel/</loc>
		<lastmod>2021-07-19T14:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brasil-e-ocde-seguranca-juridica/</loc>
		<lastmod>2020-10-30T14:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/importacao/</loc>
		<lastmod>2020-10-30T14:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-taxes-covered-substantially-similar-taxes/</loc>
		<lastmod>2020-10-30T15:19+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/arrendamento-mercantil-nova-modificacao-de-criterios-contabeis-e-seus-impactos-fiscais-no-rtt-2-0/</loc>
		<lastmod>2020-10-30T15:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/planos-de-opcoes-de-acoes-stock-option-plans-na-jurisprudencia-do-carf-uma-tipica-questao-de-legalidade-em-materia-tributaria/</loc>
		<lastmod>2020-10-30T15:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-challenges-to-brazilian-transfer-pricing-rules-upon-accession-to-the-oecd/</loc>
		<lastmod>2020-10-30T15:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/territorial-and-worldwide-taxation-in-brazil/</loc>
		<lastmod>2020-10-30T15:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/o-sexto-metodo-na-america-latina/</loc>
		<lastmod>2020-10-30T15:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tratamento-favorecido-a-pequenas-empresas-entre-nacionalidade-livre-concorrencia-e-uniformidade/</loc>
		<lastmod>2020-10-30T15:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/abuso-dos-acordos-de-bitributacao-e-teste-do-objetivo-principal/</loc>
		<lastmod>2020-10-30T15:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/chapter-3-brazil-personal-scope-in-brazilian-tax-treaties-treaty-shopping/</loc>
		<lastmod>2020-10-30T15:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/consideracoes-acerca-da-disponibilidade-da-renda-renda-disponivel-e-renda-liquida/</loc>
		<lastmod>2020-10-30T15:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/o-projeto-beps-ainda-uma-estrategia-militar-2/</loc>
		<lastmod>2021-09-20T04:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/luis-eduardo-schoueri-a-insercao-do-brasil-no-cenario-tributario-internacional-e-admissao-na-ocde/</loc>
		<lastmod>2020-10-30T14:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/economia-digital-exige-uma-tributacao-do-seculo-21/</loc>
		<lastmod>2020-10-30T14:59+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/luis-eduardo-schoueri-brazil-on-economic-double-taxation-post-beps-taxes/</loc>
		<lastmod>2020-10-30T15:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tributacao-e-livre-concorrencia/</loc>
		<lastmod>2020-10-30T15:00+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-improving-tax-compliance-in-a-globalized-world/</loc>
		<lastmod>2020-10-30T15:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/pci-e-pecex-o-sexto-metodo-brasileiro-a-luz-da-pratica-internacional/</loc>
		<lastmod>2020-10-30T15:26+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-recent-case-law-on-transfer-pricing-still-in-need-of-an-autonomous-concept-of-production/</loc>
		<lastmod>2020-10-30T15:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/as-vicissitudes-do-tratamento-do-agio-na-jurisprudencia-administrativa/</loc>
		<lastmod>2020-10-30T15:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-relacao-entre-o-direito-tributario-e-o-direito-privado-analise-do-recurso-extraordinario-540-829-incidencia-de-icms-importacao-sobre-operacoes-de-leasing-internacional/</loc>
		<lastmod>2020-10-30T15:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tools-used-by-countries-to-counteract-aggressive-tax-planning-in-light-of-transparency/</loc>
		<lastmod>2020-10-30T15:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/single-taxation-como-politica-fiscal-o-caso-dos-hibridos/</loc>
		<lastmod>2020-10-30T15:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/internet-das-coisas-a-luz-do-icms-e-do-iss-entre-mercadoria-prestacao-de-servico-de-comunicacao-e-servico-de-valor-adicionado/</loc>
		<lastmod>2020-10-30T15:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tributacao-internacional-e-o-direito-interno/</loc>
		<lastmod>2020-10-30T15:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/dedutibilidade-de-despesas-com-atividades-ilicitas/</loc>
		<lastmod>2025-02-11T22:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/the-beps-project-still-a-military-approach/</loc>
		<lastmod>2020-10-30T15:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/iof-credito-sobre-as-cessoes-de-credito-desconto-de-titulos-factoring-e-solucao-de-divergencia-cosit-no-9-2016/</loc>
		<lastmod>2020-10-30T15:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/imposto-de-renda-sobre-variacao-cambial-de-recursos-repatriados-no-ambito-do-rerct/</loc>
		<lastmod>2020-10-30T15:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/leasing-e-discriminacao-de-competencias-na-jurisprudencia-do-stf/</loc>
		<lastmod>2020-10-30T15:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/single-taxation-as-a-policy-goal-controversial-meaning-lack-of-justification-and-unfeasibility/</loc>
		<lastmod>2020-10-30T15:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/comprehensive-tax-treaties-and-tax-information-exchange-agreements-assessing-exchange-of-information-mechanisms-to-ensure-transparency-in-a-globalized-world-from-the-perspective-of-developing-countri/</loc>
		<lastmod>2020-10-30T15:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/o-habeas-data-e-a-tutela-de-direitos-do-contribuinte/</loc>
		<lastmod>2020-10-30T15:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/action-2-and-the-multilateral-instrument-is-the-reservation-power-putting-coordination-at-stake/</loc>
		<lastmod>2020-10-30T15:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/commentary-on-chapter-15-the-right-to-be-heard-in-european-international-and-comparative-contexts/</loc>
		<lastmod>2020-10-30T15:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/commentary-on-chapter-3-on-democratic-legitimacy-of-european-tax-law-and-the-role-of-the-european-parliament/</loc>
		<lastmod>2020-10-30T15:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/recensao-a-global-analysis-of-tax-treaty-disputes-por-eduardo-baistrocchi-ed/</loc>
		<lastmod>2020-10-30T15:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/abradt-xxii-congresso-luis-eduardo-schoueri/</loc>
		<lastmod>2020-10-30T15:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/atos-ilicitos-e-tributacao/</loc>
		<lastmod>2020-10-30T15:01+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-map-guidance-released-by-the-revenue-service/</loc>
		<lastmod>2020-10-30T15:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/the-rule-of-law-and-the-effective-protection-of-taxpayers-rights-in-developing-countries/</loc>
		<lastmod>2020-10-30T15:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/comentarios-imposto-sobre-a-renda-a-aquisicao-da-disponibilidade-juridica-ou-economica-como-seu-fato-gerador/</loc>
		<lastmod>2020-10-30T15:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-the-impact-of-bilateral-investment-treaties-on-taxation/</loc>
		<lastmod>2020-10-30T15:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-tax-avoidance-revisited-in-the-eu-beps-context-2/</loc>
		<lastmod>2020-10-30T15:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/justification-and-implementation-of-the-internacional-allocation-of-taxing-rights-can-we-take-one-thing-at-a-time/</loc>
		<lastmod>2020-10-30T15:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-the-future-of-transfer-pricing/</loc>
		<lastmod>2020-10-30T15:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/legal-interpretation-of-tax-law-brazil/</loc>
		<lastmod>2025-02-10T14:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/irretroatividade-e-funcao-extrafiscal-do-tributo-elementos-para-a-superacao-definitiva-da-sumula-no-584-do-stf/</loc>
		<lastmod>2020-10-30T17:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/interpretative-and-policy-challenges-following-the-oecd-multilateral-instrument-2016-from-a-brazilian-perspective-mismatches-beps-action-2-and-developing-countries/</loc>
		<lastmod>2020-10-30T17:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/preventing-tax-arbitrage-via-hybrid-mismatches-beps-action-2-and-developing-countries/</loc>
		<lastmod>2020-10-30T17:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/beps/</loc>
		<lastmod>2020-10-30T15:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/arbitration-and-constitutional-issues/</loc>
		<lastmod>2020-10-30T17:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brics-and-beps-project-a-review-of-brazilian-policy/</loc>
		<lastmod>2020-10-30T17:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/o-arms-length-como-principio-ou-como-standard-juridico/</loc>
		<lastmod>2020-10-30T17:34+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-gaars-a-key-element-of-tax-systems-in-the-post-beps-world/</loc>
		<lastmod>2020-10-30T17:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/article-21-other-income-global-tax-treaty-commentaries/</loc>
		<lastmod>2020-10-30T17:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-trends-and-players-in-tax-policy/</loc>
		<lastmod>2020-10-30T17:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/human-rights-and-taxation-due-process-of-law-and-transparency-under-the-brazilian-constitution/</loc>
		<lastmod>2020-10-30T17:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-cfc-rules-and-tax-treaties-in-brazil-a-case-for-article-7/</loc>
		<lastmod>2020-10-30T17:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/revisiting-territoriality-as-a-fundamental-principle-of-international-tax-law/</loc>
		<lastmod>2020-10-30T17:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/codigo-tributario-nacional-e-a-unificacao-do-direito-tributario-brasileiro/</loc>
		<lastmod>2020-10-30T17:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/o-projeto-beps-ainda-uma-estrategia-militar/</loc>
		<lastmod>2020-10-30T17:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/progressividade-na-tributacao-dos-ganhos-de-capital/</loc>
		<lastmod>2020-10-30T15:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/transparencia-fiscal-e-reciprocidade-nas-perspectivas-interna-e-internacional/</loc>
		<lastmod>2020-10-30T17:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/reforms-and-recent-developments-in-brazilian-tax-law/</loc>
		<lastmod>2020-10-30T17:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brasil-la-crisis-de-los-impuestos-locales/</loc>
		<lastmod>2020-10-30T17:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/arm-s-length-beyond-the-guidelines-of-the-oecd/</loc>
		<lastmod>2020-10-30T17:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/o-refis-e-a-desjudicializacao-do-planejamento-tributario/</loc>
		<lastmod>2020-10-30T17:39+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/o-agio-interno-na-jurisprudencia-do-carf-e-a-desproporcionalidade-do-artigo-22-da-lei-n-12-973-2014/</loc>
		<lastmod>2020-10-30T17:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-brics-and-the-emergence-of-international-tax-coordination/</loc>
		<lastmod>2020-10-30T17:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/contribuicao-ao-estudo-da-obrigacao-tributaria-um-posfacio/</loc>
		<lastmod>2020-10-30T17:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-figura-do-laudo-nas-operacoes-societarias-com-agio-do-retrato-da-expectativa-de-rentabilidade-futura-para-o-retrato-do-valor-justo/</loc>
		<lastmod>2020-10-30T17:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/so-uma-coisa-doi-mais-que-pagar-imposto-e-pagar-para-pagar-imposto-luis-eduardo-schoueri/</loc>
		<lastmod>2020-10-28T21:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/prefacio-tributacao-internacional-da-renda-a-competitividade-brasileira-a-luz-das-ordens-tributaria-e-economica/</loc>
		<lastmod>2020-11-04T22:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/refis-e-a-desjudicializacao-do-planejamento-tributario/</loc>
		<lastmod>2020-10-30T15:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-legalidade-e-o-poder-regulamentar-do-estado-atos-da-administracao-como-condicao-para-aplicacao-da-lei-tributaria/</loc>
		<lastmod>2020-10-30T17:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-persona-e-o-direito-entre-a-realidade-e-a-ficcao-das-pessoas-juridicas/</loc>
		<lastmod>2020-10-30T17:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tax-treaty-override-a-jurisdictional-approach/</loc>
		<lastmod>2020-10-30T17:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/presuncoes-juridicas-arms-length-e-o-conceito-de-custo-para-fins-de-precos-de-transferencia/</loc>
		<lastmod>2020-10-30T17:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/nova-contabilidade-e-tributacao-da-propriedade-a-beneficial-ownership/</loc>
		<lastmod>2020-10-30T17:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/domicilio-fiscal-notificacao-eletronica-e-devido-processo-legal/</loc>
		<lastmod>2020-10-30T17:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/juncao-da-tributacao-do-consumo/</loc>
		<lastmod>2020-10-30T15:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/custo-brasil/</loc>
		<lastmod>2020-10-30T15:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/racionalizar-o-imposto-de-renda-2/</loc>
		<lastmod>2020-10-30T14:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tax-sparing-a-reconsideration-of-the-reconsideration/</loc>
		<lastmod>2020-10-30T17:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/technical-services-and-the-application-of-article-7-under-brazilian-treaty-practice-a-case-study/</loc>
		<lastmod>2020-10-30T17:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/da-antitese-do-sigilo-a-simplicidade-do-sistema-tributario-desafios-da-transparencia-fiscal-internacional/</loc>
		<lastmod>2020-10-30T17:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-tax-secrecy-and-tax-transparency-the-relevance-of-confidentiality-in-tax-law/</loc>
		<lastmod>2020-10-30T17:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/relatorio-do-v-congresso-brasileiro-de-direito-tributario-internacional-do-ibdt/</loc>
		<lastmod>2020-10-30T17:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-limitacao-a-isencao-dos-dividendos-pelo-parecer-pgfn-cat-202-2013/</loc>
		<lastmod>2020-10-30T17:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/transparency-from-tax-secrecy-to-the-simplicity-and-reliability-of-the-tax-system/</loc>
		<lastmod>2020-10-30T17:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/reflexoes-sobre-a-modulacao-dos-efeitos-das-decisoes-judiciais-a-partir-da-jurisprudencia-recente-do-stf/</loc>
		<lastmod>2020-10-30T17:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/o-supremo-tribunal-federal-e-a-imunidade-tributaria-dos-cemiterios-templos-de-qualquer-culto/</loc>
		<lastmod>2020-10-30T17:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/o-principio-arms-length-em-um-panorama-internacional-nova-perspectiva-a-denuncia-de-acordos-de-bitributacao/</loc>
		<lastmod>2020-10-21T19:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/o-principio-do-nao-retrocesso-como-nova-perspectiva-a-denuncia-de-acordos-de-bitributacao/</loc>
		<lastmod>2020-10-30T18:02+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/o-conceito-de-renda-e-o-artigo-43-do-codigo-tributario-nacional-entre-a-disponibilidade-economica-e-a-disponibilidade-juridica/</loc>
		<lastmod>2020-10-30T18:03+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/lucros-no-exterior-e-acordos-de-bitributacao-reflexoes-sobre-a-solucao-de-consulta-interna-n-18-2013/</loc>
		<lastmod>2020-10-30T18:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/prefacio-o-principio-da-realizacao-da-renda-2/</loc>
		<lastmod>2020-11-04T22:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/prefacio-o-principio-da-realizacao-da-renda/</loc>
		<lastmod>2020-11-04T22:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/prefacio-substituicao-tributaria-e-proporcionalidade-entre-capacidade-contributiva-e-praticabilidade/</loc>
		<lastmod>2020-11-04T22:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/foreword-international-trade-subsidy-rules-and-tax-and-financial-export-incentives/</loc>
		<lastmod>2020-11-04T22:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tax-sparing-in-tax-treaties/</loc>
		<lastmod>2020-10-30T15:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/atualidades-sobre-os-precos-de-transferencia/</loc>
		<lastmod>2020-10-30T15:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/sustentacao-no-supremo-tribunal-federal-imunidade-dos-templos-de-qualquer-culto-cemiterios-re-544815/</loc>
		<lastmod>2020-10-30T15:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-lei-complementar-e-a-reparticao-de-competencias-tributarias/</loc>
		<lastmod>2020-10-30T18:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/aspectos-gerais-das-regras-de-precos-de-transferencia-para-as-industrias/</loc>
		<lastmod>2020-10-30T18:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-the-impact-of-the-oecd-and-un-model-conventions-on-bilateral-tax-treaties/</loc>
		<lastmod>2021-10-04T23:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/globalization-challenges-from-a-brazilian-perspective/</loc>
		<lastmod>2020-10-30T18:06+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/juros-sobre-capital-proprio-natureza-juridica-e-forma-de-apuracao-diante-da-nova-contabilidade/</loc>
		<lastmod>2020-10-30T18:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/the-use-of-tax-loss-carry-forwards-in-brazil-look-but-dont-touch/</loc>
		<lastmod>2020-10-30T18:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/regras-de-residencia-fiscal-da-pessoa-fisica-no-direito-comparado-e-no-direito-brasileiro/</loc>
		<lastmod>2020-10-30T18:07+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/subvencoes-para-investimento-e-parceria-publico-privada/</loc>
		<lastmod>2020-10-30T18:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tax-coordination-between-regions-in-brazil-role-of-the-courts/</loc>
		<lastmod>2020-10-30T18:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/transfer-pricing-breves-consideracoes/</loc>
		<lastmod>2020-10-30T18:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-tax-rules-in-non-tax-agreements/</loc>
		<lastmod>2020-10-30T18:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/residencia-fiscal-da-pessoa-fisica/</loc>
		<lastmod>2020-10-30T18:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/responsabilidade-tributaria/</loc>
		<lastmod>2020-10-30T18:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/reflexions-sur-le-tax-sparing-a-la-lumiere-de-la-convention-belgo-bresilienne/</loc>
		<lastmod>2020-10-30T18:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/planejamento-tributario-e-garantias-dos-contribuintes-entre-a-norma-geral-antielisao-portuguesa-e-seus-paralelos-brasileiros/</loc>
		<lastmod>2020-10-30T18:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/o-contrato-de-rateio-de-despesas-cost-contribution-arrangements-e-o-iss/</loc>
		<lastmod>2020-10-30T18:09+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/incorporacao-de-acoes-natureza-societaria-e-efeitos-tributarios/</loc>
		<lastmod>2020-10-30T18:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/globalizacao-investimentos-e-tributacao-desafios-da-concorrencia-internacional-ao-sistema-tributario-brasileiro/</loc>
		<lastmod>2020-10-20T22:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/prefacio-prec%cc%a7os-de-transfere%cc%82ncia-arms-length-e-praticabilidade/</loc>
		<lastmod>2020-11-04T22:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/lower-court-decision-on-use-of-original-formula-for-resale-price-method/</loc>
		<lastmod>2020-10-30T18:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-the-qualification-of-income-derived-from-technical-services/</loc>
		<lastmod>2020-10-30T18:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/principio-da-fonte-no-direito-internacional-tributario/</loc>
		<lastmod>2020-10-30T18:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tax-sparing-uma-reconsideracao-da-reconsideracao/</loc>
		<lastmod>2020-10-30T18:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/os-riscos-do-preco-de-transferencia/</loc>
		<lastmod>2020-10-30T18:13+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/the-subsidiary-as-a-permanent-establishment/</loc>
		<lastmod>2020-10-30T18:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tributacao-internacional-das-empresas-nacionais-e-desenvolvimento-novos-rumos/</loc>
		<lastmod>2020-10-30T18:14+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/solidariedade-domicilio-e-capacidade-contributiva/</loc>
		<lastmod>2020-10-30T18:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-tributacao-de-prestacoes-decorrentes-de-contratos-de-engineering-procurement-and-construction/</loc>
		<lastmod>2020-10-30T18:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tributacao-e-liberdade/</loc>
		<lastmod>2020-10-30T18:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/imunidade-tributaria-e-ordem-economica/</loc>
		<lastmod>2020-10-30T18:15+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/taxation-of-high-net-worth-sports-persons-in-brazil/</loc>
		<lastmod>2020-10-30T18:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/direito-tributario-e-reacao-a-crise-global/</loc>
		<lastmod>2020-10-30T18:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/o-termo-insumos-na-legislacao-das-contribuicoes-sociais-ao-pis-pasep-e-a-cofins/</loc>
		<lastmod>2020-10-30T18:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/relatorio-do-iv-congresso-brasileiro-de-direito-tributario-internacional-do-ibdt/</loc>
		<lastmod>2020-10-30T18:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/prefacio-teses-tributarias/</loc>
		<lastmod>2020-11-04T22:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-amended-transfer-pricing-rules-2/</loc>
		<lastmod>2020-10-30T18:16+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/as-inter-relacoes-entre-a-contabilidade-e-o-direito-atender-ao-rtt-significa-obter-neutralidade-tributaria/</loc>
		<lastmod>2020-10-30T18:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/instrumentos-para-evitar-a-bitributacao-internacional-da-renda/</loc>
		<lastmod>2020-10-30T18:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/o-mito-do-lucro-real-na-passagem-da-disponibilidade-juridica-para-a-disponibilidade-economica/</loc>
		<lastmod>2020-10-30T18:17+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tributos-e-instrumentos-economicos-ambientais-o-uso-de-normas-tributarias-indutoras-em-materia-ambiental/</loc>
		<lastmod>2020-10-30T18:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-amended-transfer-pricing-rules/</loc>
		<lastmod>2020-10-30T18:20+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tributacao-internacional/</loc>
		<lastmod>2020-10-30T18:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/restricoes-a-atividade-economica-do-contribuinte-na-substituicao-tributaria-e-livre-concorrencia/</loc>
		<lastmod>2020-10-30T18:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/precos-de-transferencia-medidas-provisorias-e-principio-da-anterioridade/</loc>
		<lastmod>2020-10-30T18:21+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/planejamento-tributario-limites-a-norma-antiabuso/</loc>
		<lastmod>2020-10-30T18:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/o-desafio-do-planejamento-tributario/</loc>
		<lastmod>2020-10-30T18:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/consideracoes-sobre-os-rumos-do-sistema-tributario/</loc>
		<lastmod>2020-10-30T18:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/verrechnungspreise-anderungen-in-der-brasilianischen-einfuhrwiederverkaufspreismethode/</loc>
		<lastmod>2020-10-30T18:22+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/algumas-ponderacoes-a-respeito-do-regime-tributario-de-transicao/</loc>
		<lastmod>2020-10-30T18:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/las-limitaciones-decurrentes-de-la-tributacion-mundial-de-la-renta-y-la-adopcion-de-la-territorialidad/</loc>
		<lastmod>2020-10-30T18:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/imposto-sobre-a-renda-das-pessoas-fisicas/</loc>
		<lastmod>2020-10-30T18:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/desconsideracao-de-atos-ou-negocios-juridicos-com-a-finalidade-de-dissimular-o-fato-gerador-da-obrigacao-tributaria-na-visao-da-doutrina-brasileira-parte-4/</loc>
		<lastmod>2020-10-30T15:10+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/desconsideracao-de-atos-ou-negocios-juridicos-com-a-finalidade-de-dissimular-o-fato-gerador-da-obrigacao-tributaria-na-visao-da-doutrina-brasileira-parte-3/</loc>
		<lastmod>2020-10-30T15:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/desconsideracao-de-atos-ou-negocios-juridicos-com-a-finalidade-de-dissimular-o-fato-gerador-da-obrigacao-tributaria-na-visao-da-doutrina-brasileira-parte-2/</loc>
		<lastmod>2020-10-30T15:11+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/desconsideracao-de-atos-ou-negocios-juridicos-com-a-finalidade-de-dissimular-o-fato-gerador-da-obrigacao-tributaria-na-visao-da-doutrina-brasileira-parte-1/</loc>
		<lastmod>2020-10-30T15:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/desconsideracao-de-atos-ou-negocios-juridicos-com-a-finalidade-de-dissimular-o-fato-gerador-da-obrigacao-tributaria-na-visao-da-doutrina-brasileira-parte-5/</loc>
		<lastmod>2020-10-30T15:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/prefacio-defesa-da-concorrencia-e-tributacao/</loc>
		<lastmod>2020-11-04T22:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/arbitragem-no-direito-tributario-internacional/</loc>
		<lastmod>2020-10-30T18:23+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/bald-bestatigung-der-wiener-vertragskonvention-1969-neue-auslegung-der-dba-bei-brasilianischen-gerichten/</loc>
		<lastmod>2020-10-30T18:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/barreiras-tributarias-aos-investimentos/</loc>
		<lastmod>2020-10-30T18:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/margens-predeterminadas-praticabilidade-e-capacidade-contributiva/</loc>
		<lastmod>2020-10-30T18:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tributacao-e-inducao-economica-os-efeitos-economicos-de-um-tributo-como-criterio-para-sua-constitucionalidade/</loc>
		<lastmod>2020-10-30T18:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/transfer-pricing-practice-in-an-era-of-recession/</loc>
		<lastmod>2020-10-30T18:24+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/prefacio-fundamentos-do-imposto-de-renda/</loc>
		<lastmod>2020-11-04T22:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/homenagem-ao-prof-klaus-vogel-por-luis-eduardo-schoueri-klaus-vogel-uma-saudade/</loc>
		<lastmod>2020-11-04T22:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/discurso-a-proposito-do-lancamento-deste-festschrift-por-ocasiao-do-congresso-de-direito-tributario-em-homenagem-ao-professor-paulo-de-barros-carvalho/</loc>
		<lastmod>2020-11-04T22:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/limites-da-competencia-da-receita-federal-do-brasil-quanto-a-revisao-de-incentivos-fiscais/</loc>
		<lastmod>2020-10-30T18:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/seguranca-juridica-e-normas-tributarias-indutoras/</loc>
		<lastmod>2020-10-30T18:25+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/consideracoes-sobre-o-principio-arms-length-e-os-secret-comparables/</loc>
		<lastmod>2020-10-30T18:27+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brasilien-jurisdiktion-mit-begunstigter-besteuerung-und-steuerprivilegierte-systeme/</loc>
		<lastmod>2020-10-30T18:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/contribuicao-a-historia-dos-acordos-de-bitributacao-a-experiencia-brasileira/</loc>
		<lastmod>2020-10-30T18:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tributacao-subjetiva-na-fonte-de-artistas-e-esportistas-nao-residentes-e-o-conceito-de-nao-discriminacao/</loc>
		<lastmod>2020-10-30T18:28+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tratamento-tributario-do-agio-consideracoes-sobre-seu-fundamento/</loc>
		<lastmod>2020-10-30T18:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/relacao-entre-tratados-internacionais-e-a-lei-tributaria-interna/</loc>
		<lastmod>2020-10-30T18:29+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/prefacio-a-nao-discriminacao-tributaria-e-o-pis-importacao-e-a-cofins-importacao/</loc>
		<lastmod>2020-11-04T22:48+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/apresentacao-tributacao-e-regulacao-economica-um-exame-da-tributacao-como-instrumento-de-regulacao-economica-na-busca-da-reducao-das-desigualdades-regionais/</loc>
		<lastmod>2020-11-04T22:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/national-report-brazil-the-eu-and-third-countries-direct-taxation/</loc>
		<lastmod>2020-10-30T18:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/livre-concorrencia-e-tributacao/</loc>
		<lastmod>2020-10-30T18:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-imunidade-tributaria-dos-cemiterios-templos-de-qualquer-culto/</loc>
		<lastmod>2020-10-30T18:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/european-erga-omnes-liberalization-on-capital-and-payments-in-the-ec-treaty/</loc>
		<lastmod>2020-10-30T18:30+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/as-tendencias-do-direito-tributario-internacional-relatorio-do-ii-congresso-de-direito-tributario-internacional-do-ibdt/</loc>
		<lastmod>2020-10-30T18:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/o-fato-gerador-da-cpmf-e-as-operacoes-alheias-ao-sistema-financeiro/</loc>
		<lastmod>2020-10-30T18:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/transparencia-fiscal-internacional-proporcionalidade-e-disponibilidade-consideracoes-acerca-do-art-74-da-medida-provisoria-no-2-158-35/</loc>
		<lastmod>2020-10-30T18:31+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/posfacio-em-a-criminalidade-informatica/</loc>
		<lastmod>2020-11-04T22:41+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/acordos-de-bitributacao-e-incentivos-fiscais-o-papel-das-clausulas-de-tax-sparing-matching-credit/</loc>
		<lastmod>2020-10-30T18:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-cide-royalties-e-as-remessas-por-licenca-de-distribuicao-e-comercializacao-de-programas-de-computador/</loc>
		<lastmod>2020-10-30T18:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/questoes-atuais-da-tributacao-e-da-cooperacao-internacionais/</loc>
		<lastmod>2020-10-30T18:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/omissao-de-receitas-e-depositos-bancarios-nao-identificados/</loc>
		<lastmod>2020-10-30T18:32+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tributacao-direta-e-direito-comunitario-europeu-em-relacao-a-terceiros-paises/</loc>
		<lastmod>2020-10-30T18:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/nota-a-segunda-edicao-direito-internacional-tributario-brasileiro-convencoes-de-bitributacao/</loc>
		<lastmod>2020-11-04T22:40+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/contribuicao-a-investigacao-das-origens-do-principio-da-legalidade-em-materia-tributaria/</loc>
		<lastmod>2020-10-30T18:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/anotacoes-sobre-temas-do-direito-tributario-internacional/</loc>
		<lastmod>2020-10-30T18:33+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/normas-tributarias-indutoras-em-materia-ambiental/</loc>
		<lastmod>2020-10-30T18:42+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/aplicacao-concomitante-da-legislacao-de-precos-de-transferencia/</loc>
		<lastmod>2020-10-30T18:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/consequencias-da-denuncia-do-acordo-brasil-alemanha/</loc>
		<lastmod>2020-10-30T18:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/notas-sobre-os-tratados-internacionais-sobre-tributacao/</loc>
		<lastmod>2020-10-30T18:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/principios-no-direito-tributario-internacional-territorialidade-fonte-e-universalidade/</loc>
		<lastmod>2020-10-30T18:43+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/o-direito-tributario-internacional-ampliando-as-fronteiras-das-reflexoes-tributarias-relatorio-do-i-congresso-de-direito-tributario-internacional-do-ibdt/</loc>
		<lastmod>2020-10-30T18:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/notas-acerca-da-imunidade-tributaria-limites-a-uma-limitacao-do-poder-tributar/</loc>
		<lastmod>2020-10-30T18:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/direito-tributario-e-ordem-economica/</loc>
		<lastmod>2020-10-30T18:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/discurso-de-posse-na-academia-paulista-de-direito/</loc>
		<lastmod>2021-02-16T15:08+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/discurso-de-agradecimento-do-prof-luis-eduardo-schoueri-por-ocasiao-da-possa-pela-titularidade-em-legislacao-tributaria/</loc>
		<lastmod>2020-11-04T22:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-suave-perda-da-liberdade/</loc>
		<lastmod>2020-10-30T18:44+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tax-treatment-of-index-participation-units/</loc>
		<lastmod>2020-10-30T18:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/new-withholding-taxes-on-imported-services/</loc>
		<lastmod>2020-10-30T18:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/iss-sobre-a-importacao-de-servicos-do-exterior/</loc>
		<lastmod>2025-02-11T17:38+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tributacao-e-cooperacao-internacional/</loc>
		<lastmod>2020-10-30T18:45+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-legislacao-brasileira-de-precos-de-transferencia/</loc>
		<lastmod>2020-10-30T18:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/l-e-comentarios-a-imunidade-do-art-155-%c2%a7-3-da-constituicao/</loc>
		<lastmod>2020-10-30T18:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/application-of-the-resale-price-method/</loc>
		<lastmod>2020-10-30T18:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/palestra-exigencias-da-cide-sobre-royalties-e-assistencia-tecnica-ao-exterior/</loc>
		<lastmod>2020-11-04T22:36+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tratados-e-convencoes-internacionais-sobre-tributacao/</loc>
		<lastmod>2020-10-20T14:12+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/tax-treatment-of-securitizations-of-receivables/</loc>
		<lastmod>2020-10-30T18:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/imposto-de-renda-e-os-lucros-auferidos-no-exterior/</loc>
		<lastmod>2020-10-30T18:46+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/fato-gerador-da-obrigacao-tributaria/</loc>
		<lastmod>2021-01-28T21:51+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/brazil-share-buy-backs-by-listed-companies-from-individual-minority-shareholders/</loc>
		<lastmod>2020-10-30T18:47+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-prestacao-de-servicos-tecnicos-e-assistencia-tecnica-no-acordo-de-bitributacao-brasil-alemanha/</loc>
		<lastmod>2020-10-30T18:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/algumas-consideracoes-sobre-a-cide-no-sistema-constitucional-brasileiro-a-contribuicao-ao-programa-universidade-empresa/</loc>
		<lastmod>2020-10-30T18:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/direito-tributario-internacional-acordos-de-bitributacao-imposto-de-renda-lucros-auferidos-por-controladas-e-coligadas-no-exterior-efeitos-do-artigo-74-da-medida-provisoria-no-2158-35/</loc>
		<lastmod>2020-10-30T18:49+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/resenha-corso-di-diritto-tributario-internazionale/</loc>
		<lastmod>2020-10-30T18:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/imposto-de-renda-e-o-comercio-eletronico/</loc>
		<lastmod>2020-10-30T18:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/international-tax-aspects-of-deferred-remunerations/</loc>
		<lastmod>2020-10-30T18:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/harmonizacao-tributaria-no-mercosul/</loc>
		<lastmod>2020-10-30T18:50+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/direito-tributario-internacional-qualificacao-e-substituicao-tributacao-no-brasil-de-rendimentos-provenientes-de-sociedade-de-pessoas-residente-na-alemanha/</loc>
		<lastmod>2021-10-26T18:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/qualifikation-und-substitution-im-internationalen-steuerrecht/</loc>
		<lastmod>2020-10-30T18:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/compensacao-da-elevacao-da-aliquota-da-cofins-com-a-contribuicao-social-sobre-o-lucro/</loc>
		<lastmod>2020-10-30T18:52+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/iof-e-as-operacoes-de-mutuo/</loc>
		<lastmod>2020-10-30T18:53+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/regras-brasileiras-de-transfer-pricing-principais-reflexos-para-as-empresas-de-capital-alemao/</loc>
		<lastmod>2020-10-30T18:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/homenagem-brandao-machado-uma-amizade/</loc>
		<lastmod>2020-11-04T22:37+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/discriminacao-de-competencias-e-competencia-residual/</loc>
		<lastmod>2020-10-30T18:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/planejamento-fiscal-atraves-de-acordos-de-bitributacao-2/</loc>
		<lastmod>2020-10-30T18:54+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/reflexiones-sobre-la-pratica-de-treaty-shopping/</loc>
		<lastmod>2020-10-30T18:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/planejamento-fiscal-e-sucessao/</loc>
		<lastmod>2020-10-30T18:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/a-contribuicao-de-melhoria-e-a-necessidade-da-valorizacao-do-imovel/</loc>
		<lastmod>2020-10-30T18:55+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/vacordos-de-bitributacao-e-lei-interna-investimentos-na-ilha-da-madeira-efeitos-da-lei-no-9249-95/</loc>
		<lastmod>2021-10-26T18:35+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/presuncoes-simples-e-indicios-no-procedimento-administrativo-fiscal/</loc>
		<lastmod>2020-10-30T18:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/algumas-reflexoes-sobre-a-consulta-em-materia-fiscal-2/</loc>
		<lastmod>2020-10-30T18:56+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/algumas-reflexoes-sobre-a-consulta-em-materia-fiscal/</loc>
		<lastmod>2020-10-30T18:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/validade-de-normas-internas-contrarias-a-dispositivos-de-acordos-de-bitributacao-no-direito-e-na-pratica-norte-americana-2/</loc>
		<lastmod>2020-10-30T18:57+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/the-residence-of-employer-in-the-183-day-clause/</loc>
		<lastmod>2020-10-30T18:58+00:00</lastmod>
	</url>
	<url>
		<loc>https://schoueri.com.br/validade-de-normas-internas-contrarias-a-dispositivos-de-acordos-de-bitributacao-no-direito-e-na-pratica-norte-americana/</loc>
		<lastmod>2020-10-30T18:58+00:00</lastmod>
	</url>
</urlset>
<!-- O sitemap é servido do cache -->
