Sergio André’s new book, “Tax Planning in Marco Aurélio Greco’s Theory” (“O Planejamento Tributário na Obra de Marco Aurélio Greco”), has just been released. The book’s focus is to present a descriptive and yet critical analysis of the theory that is the most relevant in Brazil pertaining to the limits of legitimate tax avoidance. During the second semester of 2018, Sergio André and Marco Aurélio met a few times and had long conversations about Greco’s academic career and his theory. These conversations were included in the book. To view the book in full (in Portuguese), click here.
We have made available the full-length of the book ““Troca de Informações para Fins Fiscais”, written by Sergio André Rocha. The book’s foreword was written by Professor Alberto Xavier. The focus of this study was to present a system for the protection of taxpayer’s rights in the context of the exchange of tax-related information. To access the book, click here.
It is now available the fifth volume of the series of books edited by Professor Sergio André on the adoption of the IFRS as the accounting standard in Brazil and its tax consequences. To view the summary of the book and Sergio André’s article (in Portuguese), click here.
The book “Tax Planning: Limits and Concrete Challenges” has just been released. This book was edited by Professors Sergio André Rocha and Marciano Seabra de Godoi. This book includes 24 studies on tax planning and was developed in the Masters and PhD programs of the Law School of the Rio de Janeiro State University. The book’s summary and Sergio André’s article (in Portuguese) are available here. The book can be acquired at the publisher’s website (www.livrariadplacido.com.br).
One of the most controversial topics in tax theory, the thesis of the Portuguese Professor, José Casalta Nabais, titled The Constitutional Obligation to Pay Taxes (“O Dever Fundamental de Pagar Impostos”), was the focus of a recent book edited by Sergio André with Professor Marciano Seabra de Godoi, from the Catholic University of Minas Gerais. The book as the result of a semester of research in the Masters/Ph.D tax program at the Rio de Janeiro State University and aimed at clarifying the Brazilian reader regarding the reach of Professor Nabais’ theory and how Brazilian courts are using it. To view the summary and the presentation the book (in Portuguese), click here.
Sergio André released a new book titled “From Law to Decision: The Tax Legal Security Possible in Post-Modern Times” (“Da Lei à Decisão: A Segurança Jurídica Tributária Possível na Pós-Modernidade”). The book deals with the relevance of institutions to secure legal stability and presents a proposal for reform of Brazil’s tax procedures. To view the full-length of the book (in Portuguese), click here.
Sergio André’s new book has just been released. This work, which was originally written as a full professorship thesis, deals with Brazil’s international tax policy, covering the country’s treaty policy and also more recent topics, such as the OECD/G-20 BEPS Project. The book can be purchased here.
Together with Canadian Professor Allison Christians, Sergio André edited the book “Tax Sovereignty in the BEPS Era”, which was published in the prestigious Series on International Taxation by Kluwer. The book included articles by the editors and some of the most important scholars in current international taxation, dealing with the impacts that changes in field of international taxation have on countries’ tax sovereignty. To see the table of contents and Sergio André’s article, click here. To visit the publisher’s website, click here.
Sergio André Rocha published a new book, named “Estudos de Direito Tributário Internacional”, which was published by Lumen Juris.