Articles

Sergio André published an article analysing the income tax reform proposed by Brazil’s Revenue Office. In summary, tax authorities argue that IFRS accounting has made Income Tax calculation a very complicated affair and they are proposing changes to make the calculation of federal taxes more independent from accounting entries. To read the article (in Portuguese), click here.

Sergio André published an article in Kluwer International Tax Blog analyzing Brazil’s accession to the OECD and its most challenging tax topic: changing the country’s transfer pricing rules. The article, titled “The Future of Transfer Pricing in Brazil”, is available in this link.

Sergio André published a series of articles at the electronic journal Conjur dealing with tax reform in Brazil. These are the links to the articles, which were written in Portuguese: Article 1: Justice is one of the pillars of an ideal tax reform; Article 2: Tax reform proposal No. 45: Um proposal, several taxes; Article 3: The federative issue is at the center of the constitutional discussion about the IBS; Article 4: Reducing the number of taxes does not mean, necessarily, simplification; and Article 5: The Tax on Goods and Services (IBS) proposed in PEC 45.

Sergio André and Mariana Cavalcanti de Jesus co-authored the article “ICMS Levy on the Electronic Commerce of Software” (“A Incidência do ICMS sobre o Comercio Eletrônico de Software”). To view the full-length of the article (in Portuguese), click here.

Sergio André published the article “Rebuilding Trust in the Relation Between Tax Authorities and Taxpayers”, in Revista Tributário Atual No. 39. To access the text (in Portuguese) click here.

Together with Ramon Tomazela Santos, Sergio André Rocha published the article “OECD’s Multilateral Convention and the Action 15 of the BEPS Project”, in Revista Fórum de Direito Tributário No. 93. To view the article (in Portuguese), click here.

Sergio André posted a new text in Kluwer International Tax Blog. The text deals with the tax consequences of the digitalization of the economy, considering the Directives proposed by the European Union. Check out the post in this link.

Sergio André posted a new text in Kluwer International Tax Blog. The text proposes a shift if the international tax regime so that it can better reflect the interests and institutional capacities of developing and emerging economies. Check out the post in this link.

Sergio André Rocha published a new article, titled “Brazil’s Treaty Policy”, in the June edition of the IBFD’s Bulletin for International Taxation. This article is part of the special issue of the Bulletin, prepared for the IFA Congress that will be held in Rio de Janeiro between August 27 and September 1, 2017. To view the article, click here.

Issue 70 (9) of the IBFD’s Bulletin for International Taxation includes an article written by Sergio André named “Exchange of Tax-Related Information and the Protection of Taxpayers Rights: General Comments and the Brazilian Perspective”. To access the article, click here.