New Book: Tax Planning in Marco Aurélio Greco’s Theory

Books

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.

CEAD and Sergio André Organized Seminar about the New Income Tax Regulation

Seminars

CEAD and Sergio André Organized a seminar covering some of the main aspects of the new income tax regulation. The event was held at IBMEC, in Rio de Janeiro. In addition to coordinating the seminar, Sergio André spoke about the international tax-related provisions of the new income tax regulation. To view the presentations of the seminar (in Portuguese), click here.

Sergio André Rocha was Appointed as Rapporteur of the Rio de Janeiro Tax Reform Commission

News

The Rio de Janeiro Tax Reform Commssion (“Commission”) was created by Governor Wilson Witzel through Decree No. 46,573, of February 12 2019. In accordance with article 3 (ii) of this Decree, Sergio André Rocha was appointed as the Commission’s rapporteur. The focus of the Commission’s work is to present technical studies that can be converted into proposals for the improvement of the country’s tax system in all levels (federal, state, and municipal). To view Decree No. 46,573 (in Portuguese), click here.

Open Access: Book “Troca de Informações para Fins Fiscais”

Books

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.

2018 Tax Issues in Review 2

Seminars

Sergio André spoke at the Seminar “2018 Developments in Tax Law”, which was organized by ABDF (Brazil’s IFA Branch) on December 10, 2018. He participated in the panel on “Tax Court’s Decisions on Tax Planning”.

2018 Tax Issues in Review 1

Seminars

ABRADT and Escola Superior Dom Helder Câmara organized the Seminar 2018 Tax Issues in Review, which was held on December 07, 2018, in Belo Horizonte. Sergio André spoke at the panel on developments in CARF’s decisions.

Sergio André Spoke at a Seminar Organized by DRJ/RJ

Seminars

Sergio André was one of the speakers in the seminar “Legal Reasoning and Dispute Resolution”, which was organized by the First Instance Tax Court in Rio de Janeiro (“DRJ/RJ”). He joined the opening panel and spoke about current trends in administrative procedures and the implementation of mutual agreement procedures in Brazil.

New Article: Taxation of Transactions with Software

Articles

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.