2016 – Special Edition: Internacional tax principles in BRICS and OECD countries
Letter from the Editor
Tax Protectionism and Tax Discrimination: Cartography of Multilateral and Bilateral Trade and Investment Agreements
The Internet: Achilles Heel of the Current International Taxation Regime?
Subsidiarity of Tax Treaties in Relation to Domestic Law
Tax Avoidance in Emerging Countries: is a GAAR a Suitable Measure?
Using the Vienna Convention on the Laws of Treaties for Interpreting Tax Treaties
Prevalence of International Treaties in the Brazilian Tax Law
The OECD Intangibles Project and the Concept of “Intangible Related Return”
The Effectiveness of International Trade Agreements for Restricting Tax Protectionism in Brazil
Tax Treaty Interpretation by Supreme Courts: Case Study of CFC Rules
Taxpayers´Protection and International Fiscal Cooperation. Notes
Tax Incentives : III- Advised Tax Policy or Growth Catalysts?
What Should We Talk About When Talking About Tax Incentives for FDI?
Arm´s Lenght Principle and the Issue of Thin Capitalization
World Trade Organisation: BRICS and Direct Taxation
Transfer Pricing: Arm´s Lenght Principle Versus Worldwide Unitary Taxation; Correlative and Secondary Adjustments, and Domestic Legislation under Brazilian Methodology