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.
Between August 27 and September 1 of 2017, Rio de Janeiro will host the annual Congress of the International Fiscal Association. This is the largest international tax event in the world. Sergio André Rocha was the general reporter of the Subject 2 of the Congress, “The Future of Transfer Pricing”. To view the general report, click here.
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.
Sergio André Rocha published an article in Revista Fórum de Direito Tributário no.81 titled “Os Contribuintes Perderam o Bonde da História?” It is a criticism of standard legal reasoning used by taxpayers defending their positions.