RDTI Atual
IBDT | Instituto Brasileiro de Direito Tributário

Revista Direito Tributário Internacional Atual
e-ISSN 2595-7155

Guidelines for authors

Guidelines for Authors

Guidelines for publication – Revista Direito Tributário Internacional Atual


The articles should be unpublished and not submitted to appraisal in other publications.

Language and Format

Articles written specially in Portuguese, Spanish or English will be accepted. Preference will be given to articles originally written in foreign language and translated to Portuguese language.

Non-identification of authorship

Any identification of authorship or co-authorship in the works is prohibited.

In order to ensure the integrity of the appraisal for blind peer review, for submissions to RDTI-Atual, all possible care should be taken, in order to not disclose the identity of authors and reviewers during the process. It requires that authors, editors and appraisers (liable to send documents to the system as part of the appraisal process) take some precautions with text and properties of the document:

  1. Authors of the document removed from the text names, replacing with “Author” and the year in references and footnotes, instead of names of authors, title of article etc.
  2. In documents of Microsoft Office, author´s identification should be removed from the properties of the document (in menu File > Properties), starting in File, in the main menu and next clicking on: File > Save as… > Tools (or Options in Mac) > Security options… > Remove personal information from file when saving > Ok > Save.
  3. In PDFs, authors´ name should also be removed from the properties of the Document, in File, in the main menu of Adobe Acrobat.


This article should be in compliance with the following criteria:

  • Sheet: A4;
  • Text editor: Word 6.0 or subsequent;
  • Font: Times New Roman 11.
  • Margins: right, superior and inferior 2 cm; left 3 cm;
  • Paragraph: line spacing 1.5; alignment justified. Paragraph: Prior spacing: 0 point; posterior: 12 points
  • Use only black color for the entire text.
  • For highlights, only italic should be used.
  • It is requested the moderated use of the resources found in the electronic processors of text.

 Front Page

  • The work title should be presented in Portuguese and English.
  • It should be presented a summary in Portuguese, with 100 to 150 words.
  • Abstract should be in English.
  • Abstract should clearly indicate the purposes of the work.
  • Key-words should be in number from 4 to 6, and presented in Portuguese and English.
  • Abstract and key-words should maintain the same characteristics and loyalty to abstract and key-words in Portuguese.

Text Body

The final text should contain the maximum quantity of 20 pages (approximately 5,000 words), including notes, tables, charts, figures and bibliographic references. Exceptionally, special situations may be analyzed by the editorial staff.

  • The article will be organized in sections numbered by Arabic numerals.

Notes should be numbered in sequence and presented throughout the text. It is recommended to make the minimum use thereof, as well as to avoid the use of the footnotes to insert text content. Preference should be given to the body of the text, for transcription of ideas or opinions.

 Quotes and References

  • Quotes, footnotes and references should meet the rules contained in NBR 10520/2002 of ABNT, available at Internet.
  • For example, quotes in the text body should follow the “author-data” system, that is, contain the indication of author(s)´last name, year and publication page, as provided by NBR 10520/2002 of ABNT. E.g.: (SCHOUERI, 2015, p. 100).
  • The use of ibid, Id, op.cit. and similar should meet the rules of NBR 10520/2002 of ABNT.
  • Author-data system should be used for quotes in the text, restricting the use of the numeric system, in Arabic numerals and with exclusive and consecutive numbering for all explanatory notes.
  • Complete references should be presented in the end of the text, in alphabetical order, according to ABNT rule (NBR 6023). E.g.: SCHOUERI, Luís Eduardo. Tax Law. 5th Ed. São Paulo: Editora Saraiva, 2015.
  • Tables and figures may be presented in the text body or in the end, and should contain numbering in Arabic numeral, title and font.