Anti-avoidance rules defined as a minimum standard of the BEPS action plan for bilateral...

Tax statute of limitations: law, fact and legal relationship

Lattivitá mineraria responsabile: limiti per lautoregolamentazione socio-ambientale...

Innovation, Cooperation and Competition: Challenges for Competition Policy in Br...

The financial law of tax expenditures

Fiscal federalism and ICMS revenue sharing: the value added criteria

Compulsory deliberation: Variations in stability between South African and Brazilian...

Concept of beneficial owner in double tax treaties

Legal and federative aspects of Health underfunding

Limits of the simplifying function of tax rules and the actual profit as tax base...