RDTI Atual
IBDT | Instituto Brasileiro de Direito Tributário

Revista Direito Tributário Internacional Atual
e-ISSN 2595-7155

Scientific committee

Brazilian Editorial Council: Gerd W. Rothmann, Humberto Ávila, João Francisco Bianco, Luís Eduardo Schoueri, Paulo Celso Bergstrom Bonilha, Ricardo Lobo Torres, Ricardo Mariz de Oliveira, Roberto Ferraz, Roberto Quiroga Mosquera, Sergio André Rocha and Walter Piva Rodrigues

International Editorial Council: Alejandro C. Altamirano, Andrés Baes Moreno, Catalina Hoyos Jiménez, Carlo Garbarino, Claudio Sacchetto, Daniel Gutmann, Eckhart Reimer, Frans Vanistendael, Irma Johanna Mosquera Valderrama, Jacques Malherbe, João Sergio Feio Ribeiro Antunes, Joaquim Manuel Freitas da Rocha, José M. Calderon Carrero, Juan Zornoza, Manuel Hallivis Pelayo, Marco Greggi, Natalia Quiñones Cruz, Pasquale Pistone, Philippe Martin, Rainer Prokisch, Victor Uckmar and Yariv Brauner.

Scientific Council – Alejandro C. Altamirano (Austral University, Argentina), André Folloni (PUC/PR), André Mendes Moreira (UFMG), Claudio Sacchetto (Università di Torino, Italy), Fernando Aurelio Zilveti (FGV/SP), Gerd W. Rothmann (USP), Humberto Ávila (USP and UFRGS), Jacques Malherbe (Université de Louvain, Belgium), James Marins (PUC/PR), João Francisco Bianco (IBDT/SP), Leandro Paulsen (PUC/RS), Luís Eduardo Schoueri (USP), Pasquale Pistone (Università degli studi di Salerno, Italy), Rainer Prokisch (Maastrich University, Netherlands), Ricardo Lobo Torres (UERJ), Ricardo Mariz de Oliveira (IBDT/SP), Roberto Ferraz (PUC/PR), Roberto Quiroga Mosquera (USP), Roberto França Vasconcellos (FGV/SP), Sergio André Rocha (UERJ), Victor Uckmar (Università di Genova, Italy), Dalton Dallazen (PUCPR), Elcio Fonseca Reis (Milton Campos School of Law/MG), Paulo Rosemblatt (Catholic University of Pernambuco), Luiz Carlos Bittencourt (UFPR), Rodrigo Maito da Silveira (IBDT/SP), Demetrius Nichele Macei (Unicuritiba/PR), Andrei Pitten Velloso (University of Caxias do Sul/RGS), Elidie Palma Bifano (FGV/SP), Ricardo Lodi Ribeiro (UERJ/RJ), Victor Polizelli (CEU/SP), Paulo Ayres Barreto (USP), Alessandra Dabul (Unicuritiba/PR), Gustavo da Gama Vital de Oliveira (UERJ/RJ), Érico Hack (Faculdades Opet/PR), João Sergio Ribeiro (Minho University, Portugal), Helenilson Cunha Pontes (Centro Universitário de Ensino Superior do Pará – CESUPA/PA), Marciano Seabra de Godoi (PUC/MG), Gabriel Lacerda Troianelli (Cândido Mendes University /RJ), Lise Tupiassu Merlin (Centro Universitário do Pará – CESUPA/PA), Gilberto de Castro Moreira Junior (IBDT/SP), Marcio Ladeira Avila (Petrobrás/RJ), Igor Danilevicz (UFRGS and PUCRS), João Bosco Coelho Pasin (Mackenzie/SP), Carlos Victor Muzzi Filho (Universidade FUMEC/MG), Edson Luciani de Oliveira (PUC/PR), Alfa Oumar Diallo (Federal University of Grande Dourados/MS), Leandro Marins de Souza (PUC/PR), Carlos Araújo Leonetti (UFSC/SC), Hélio Ourém Campos (Catholic University of Pernambuco/PE), Gustavo Schneider Fossati (Uniritter/RS), Rodrigo Ramos Lourega de Menezes (Cândido Mendes University – UCAM/RJ), José André Wanderley Dantas de Oliveira (University of Pernambuco/PE), Alexandre Antonio Alkimin Teixeira (PUC/MG), Marthius Sávio Cavalcante Lobato (University of Brasília/DF), Alexsander Roberto Alves Valadão (PUC/PR), Carlos Octávio Ferreira de Almeida (PUC-CAMPINAS/SP), Cinthia Rodrigues Menescal (UNIRIO/RJ), Paulo Victor Vieira da Rocha (IBDT/SP), André Elali (UFRN/RN), Rafhael Frattari (FUMEC/MG), Atílio Dengo (PUC/RS), Maria de Fatima Ribeiro (UEL/PR and Unimar/SP), Ana Maria Jara Bothon Faria (FESP/PR), Marcos Antonio Bezerra Brito (PUC-RIO/RJ), Marco Antonio Karam Silveira (UFRGS/RS), Martinho Martins Botelho (Uninter/PR), Valmir Cesar Pozzetti (UEA – State University of Amazonas/AM), Paulo Roberto Coimbra Silva (UFMG/MG), Marcelo Diniz (IBET-Londrina/PR), Ana Paula Basso (Federal University of Campina Grande/PB), Marcos Aurélio Pereira Valadão (Catholic University of Brasília/DF), Gustavo Gonçalves Vettori (USP/SP), Flavio Rubinstein (USJT/SP), Diego Bomfim (UFBA/BA), Edison Carlos Fernandes (FGV/SP) , Rosaldo Trevisan (FMI Consultant).

  Reviewers – Alejandro C. Altamirano (Austral University, Argentina), André Folloni (PUC/PR), André Mendes Moreira (UFMG), Claudio Sacchetto (Università di Torino, Italy), Fernando Aurelio Zilveti (FGV/SP), Gerd W. Rothmann (USP), Humberto Ávila (USP and UFRGS), Jacques Malherbe (Université de Louvain, Belgium), James Marins (PUC/PR), João Francisco Bianco (IBDT/SP), Leandro Paulsen (PUC/RS), Luís Eduardo Schoueri (USP), Pasquale Pistone (Università degli studi di Salerno, Italy), Rainer Prokisch (Maastrich University, Netherlands), Ricardo Lobo Torres (UERJ), Ricardo Mariz de Oliveira (IBDT/SP), Roberto Ferraz (PUC/PR), Roberto Quiroga Mosquera (USP), Roberto França Vasconcellos (FGV/SP), Sergio André Rocha (UERJ), Victor Uckmar (Università di Genova, Italy), Dalton Dallazen (PUCPR), Elcio Fonseca Reis (Milton Campos School of Law/MG), Paulo Rosemblatt (Catholic University of Pernambuco), Luiz Carlos Bittencourt (UFPR), Rodrigo Maito da Silveira (IBDT/SP), Demetrius Nichele Macei (Unicuritiba/PR), Andrei Pitten Velloso (University of Caxias do Sul/RGS), Elidie Palma Bifano (FGV/SP), Ricardo Lodi Ribeiro (UERJ/RJ), Victor Polizelli (CEU/SP), Paulo Ayres Barreto (USP), Alessandra Dabul (Unicuritiba/PR), Gustavo da Gama Vital de Oliveira (UERJ/RJ), Érico Hack (Faculdades Opet/PR), João Sergio Ribeiro (Minho University, Portugal), Helenilson Cunha Pontes (Centro Universitário de Ensino Superior do Pará – CESUPA/PA), Marciano Seabra de Godoi (PUC/MG), Gabriel Lacerda Troianelli (Cândido Mendes University /RJ), Lise Tupiassu Merlin (Centro Universitário do Pará – CESUPA/PA), Gilberto de Castro Moreira Junior (IBDT/SP), Marcio Ladeira Avila (Petrobrás/RJ), Igor Danilevicz (UFRGS and PUCRS), João Bosco Coelho Pasin (Mackenzie/SP), Carlos Victor Muzzi Filho (FUMEC University /MG), Edson Luciani de Oliveira (PUC/PR), Alfa Oumar Diallo (Federal University of Grande Dourados/MS), Leandro Marins de Souza (PUC/PR), Carlos Araújo Leonetti (UFSC/SC), Hélio Ourém Campos (Catholic University of Pernambuco/PE), Gustavo Schneider Fossati (Uniritter/RS), Rodrigo Ramos Lourega de Menezes (Cândido Mendes University – UCAM/RJ), José André Wanderley Dantas de Oliveira (University of Pernambuco/PE), Alexandre Antonio Alkimin Teixeira (PUC/MG), Marthius Sávio Cavalcante Lobato (University of Brasília/DF), Alexsander Roberto Alves Valadão (PUC/PR), Carlos Octávio Ferreira de Almeida (PUC-CAMPINAS/SP), Cinthia Rodrigues Menescal (UNIRIO/RJ), Paulo Victor Vieira da Rocha (IBDT/SP), André Elali (UFRN/RN), Rafhael Frattari (FUMEC/MG), Atílio Dengo (PUC/RS), Maria de Fatima Ribeiro (UEL/PR and Unimar/SP), Ana Maria Jara Bothon Faria (FESP/PR), Marcos Antonio Bezerra Brito (PUC-RIO/RJ), Marco Antonio Karam Silveira (UFRGS/RS), Martinho Martins Botelho (Uninter/PR), Valmir Cesar Pozzetti (UEA – State University of Amazonas/AM), Paulo Roberto Coimbra Silva (UFMG/MG), Marcelo Diniz (IBET-Londrina/PR), Ana Paula Basso (Federal University of Campina Grande/PB), Marcos Aurélio Pereira Valadão (Catholic University of Brasília/DF), Gustavo Gonçalves Vettori (USP/SP), Flavio Rubinstein (USJT/SP), Diego Bomfim (UFBA/BA), Edison Carlos Fernandes (FGV/SP), Rosaldo Trevisan (FMI Consultant).