Portuguese Abstract: Este artigo aborda a relação entre a privacidade de impostos e cumprimento das obrigações fiscais nos Estados Unidos e foi preparado para uma apresentação de abertura em uma conferência intitulado "Tributação, Transparência, Democracia e Desenvolvimento:...

Technological progress enables the simplification of procedures in all areas of knowledge, science, technology and innovation and in this context it is necessary to modernize the National Tax System, the responsibility of the Federal Government has an obligation to present Brazilian society a...

Tax evasion in Brazilian imports has been an issue of concern for the customs authorities. This problem is addressed here using the theoretical approach of defining evasion as the difference between the value of exports of other countries to Brazil and value of imports reported by Brazil. This...

The main objective of this work is to assess the challenges to be faced by Brazil to become a full member of the Organisation for Economic Co-operation and Development (OECD) in terms of tax rules related to controlled foreign companies, transfer pricing, thin capitalization, and mandatory...

Tax evasion in Brazilian imports has been an issue of concern for the customs authorities. This problem is addressed here using the theoretical approach of defining evasion as the difference between the value of exports of other countries to Brazil and value of imports reported by Brazil. This...

Technological progress enables the simplification of procedures in all areas of knowledge, science, technology and innovation and in this context it is necessary to modernize the National Tax System, the responsibility of the Federal Government has an obligation to present Brazilian society a...

Portuguese Abstract: Este Artigo está dividido em duas partes: a primeira explora os fundamentos para concessão de incentivos fiscais em Angola e analisa a natureza fragmentária dos benefícios fiscais no Direito Angolano. Particularmente relevante, são os incentivos fiscais estabelecidos...

Portuguese abstract: Este livro fornece uma visão abrangente da forma como o Tribunal de Justiça da União Europeia aplica a análise da proporcionalidade, especialmente no que diz respeito à avaliação da compatibilidade das regras de tributação direta nacionais com as liberdades...