Artigos Publicados pelo Autor

  • Brazilian Tax Court Frees Tax Advisers From Joint Tax Liability, 2017
  • Tax Concerns for Brazilian Residents Investing in the U.S., 2017
  • Brazil Revises Taxation of Image Rights and Copyrights, 2015
  • Brazil’s Proposed Voluntary Disclosure Program — An Overview, 2015
  • Brazil Further Dilutes Bank Secrecy, 2014
  • Untangling Brazil’s Ever-Changing Tax Payment Schedules, 2014
  • A Final Guide to Brazil’s 2013 CFC Rules, 2014
  • A Turnaround in Brazil’s Debate Over Service Payments to Treaty Countries, 2014
  • Judge Suspends Brazil s State VAT on Interstate E Commerce Sales, 2014
  • Confirms Tax Breaks for 2016 Summer Olympic Games, 2013
  • Brazil Confirms Expansion of Payroll Tax Switch, Introduces Tax Changes, 2013
  • Brazil’s Supreme Court to Rule on State VAT on Interstate E-Commerce Sales, 2013
  • Brazil: 2012 Year in Review, 2012
  • Brazil’s New Anti-Money Laundering Act Enters Into Force, 2012
  • Brazil Announces New Cross-Border Reporting Regime for Services, Intangibles, 2012
  • Brazil’s Superior Court Confirms Tax Exemption of Service Payments Under Treaties, 2012
  • Brazil Revises Transfer Pricing Regime, 2012
  • Brazil: 2011 Year in Review, 2011
  • New Policy May Allow Reassessment of Disputed Taxes in Brazil, 2011
  • Brazil’s New State VAT on Interstate Sales Expected to Fire Debate, 2011
  • New VAT Battle on the Horizon in Brazil, 2011
  • Financial, Capital Investments From Brazil’s New Low-Tax Jurisdictions Face Higher Taxes, 2010.
  • Brazil New List of Low-Tax Jurisdictions, Special Tax Regimes, 2010.
  • Brazilian Law Project Would Require Full Disclosure of Ownership of Foreign Investors, 2010.
  • Brazilian Law Project Grants Tax Exemptions for Production of Clean Energy, 2009.
  • Service Payments Remitted Abroad Exempt From Withholding Under Treaties, Brazilian Court Rules, 2009.
  • Brazil’s Proposed Green Tax Reform, 2009.
  • “A Lei Paulista” nº 13296/08 e suas consequências para as locadoras, 2009.
  • “Exigência do IPVA…” pelo Estado de São Paulo: Alteração do Conceito de Domicílio, 2009.
  • Brazil’s Revenue Department Clarifies Tax Treatment of Cost-Sharing Arrangements, 2008.
  • Brazil, United States to Strengthen Cooperation in Customs Information Exchange, 2008.
  • Brazil Expands Definition of Low-Tax Jurisdiction, 2008
  • Brazil Amends Corporations Act, Creates New Accounting Rules, 2008.
  • Foreign Ownership of Brazilian Rural Land: Rules, Restrictions and Opportunities, 2007.
  • Brazil’s CFC Regime Legal, Superior Court Rules, 2007
  • Brazilian Court Upholds Tax Administration’s Breach of Banking Secrecy, 2006.
  • Brazil Targeting Undeclared Assets Abroad, 2006.
  • Brazil to Change Money Laundering Rules, 2005.
  • Proposed Tax Reform in Uruguay Raises Offshore Investor Concerns, 2005.
  • Brazil’s Company Tax Incentives Often Here Today, Gone Tomorrow, 2004.
  • Choosing the Appropriate Tax Calculation Method for Brazilian Companies, 2004.
  • The Long Path to Brazil’s Tax Reform, 2003.
  • Brazil’s New Service Tax Law, 2003.
  • Brazil Tax Review: The Subtle War Against Tax Evasion, 2002.
  • Brazil’s New Anti-Tax-Avoidance Rules Mean Greater Planning Risks, 2002.
  • Brazil Rules Out Uruguay as Low-Tax Jurisdiction, 2002.
  • Changes to Brazil’s Labor Laws Affect Taxation of Fringe Benefits, 2002.
  • Similarities and Differences Between Brazil-Paraguay Tax Treaty and OECD Model, 2001.
  • Amendment to Brazil’s Transfer Pricing Rules Proposed, 2001.
  • Brazil’s Transfer Pricing Concept of Low-Tax Jurisdiction May Apply to Other Tax Situations, 2001.
  • Double Taxation Treaty Between Brazil, Chile Deviates From OECD Model in Some Areas, 2001.
  • Tax Treaty Prevails Over Local Transfer Pricing Rules, Brazilian Court Rules, 2001.
  • Brazilian Income Tax Treaties Provide Tax-Sparing Credit Opportunities, 2001.
  • Tax-Sparing Credits Under Brazil’s Income Tax Treaties With European Countries, 1999.