RDTI Atual
IBDT | Instituto Brasileiro de Direito Tributário
Revista Direito Tributário Internacional Atual

2016 – Special Edition: Internacional tax principles in BRICS and OECD countries

Letter from the Editor

Introduction

Ricardo Mariz de Oliveira

General Report

João Dácio Rolim and Ramon Tomazela Santos

Tax Protectionism and Tax Discrimination: Cartography of Multilateral and Bilateral Trade and Investment Agreements

Bhawna Bakshi

The Internet: Achilles Heel of the Current International Taxation Regime?

T P Ostwal (India)

Subsidiarity of Tax Treaties in Relation to Domestic Law

Philippe Martin

Tax Avoidance in Emerging Countries: is a GAAR a Suitable Measure?

Paulo Rosenblatt

Using the Vienna Convention on the Laws of Treaties for Interpreting Tax Treaties

Mag. Dr. Manuel L. Hallivis Pelayo

Prevalence of International Treaties in the Brazilian Tax Law

José Carlos Francisco

The OECD Intangibles Project and the Concept of “Intangible Related Return”

Carlo Garbarino

The Effectiveness of International Trade Agreements for Restricting Tax Protectionism in Brazil

Caio Caetano Luna

Tax Treaty Interpretation by Supreme Courts: Case Study of CFC Rules

Błażej Kuźniacki

Taxpayers´Protection and International Fiscal Cooperation. Notes

Cristián Billardi

Tax Incentives : III- Advised Tax Policy or Growth Catalysts?

Aleksandra Bal

What Should We Talk About When Talking About Tax Incentives for FDI?

Wei Cui

Arm´s Lenght Principle and the Issue of Thin Capitalization

Sandra Fernandes

World Trade Organisation: BRICS and Direct Taxation

Peter Wilson

Transfer Pricing: Arm´s Lenght Principle Versus Worldwide Unitary Taxation; Correlative and Secondary Adjustments, and Domestic Legislation under Brazilian Methodology

Marcos Aurélio Pereira Valadão