On February 12, 2020, Sergio André went to the University of Amsterdam for his anual class at the advanced LL.M. hosted by UvA and the IBFD. This year, the class was about developing countries’ international tax policy, having Brazil’s international tax policy as background.
On December 18, 2019, Brazil’s Revenue Office and the OECD held a seminar in Brasília to discuss the reform of the country’s transfer pricing legislation. Sergio André participated in three of the four panels of the seminar. He had the opportunity to talk about the options for alignment of Brazil’s transfer pricing rules, building tax administration capacity, and dispute resolution mechanisms. He also joined the final round table.
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.
On September 17, 2019, Sergio André participated in closing panel of the I Tax Seminar of the Oil and Gas Industry, organized by the Brazilian Institute for Oil, Gas and Biofuels (IBP). Sergio André spoke about the relation between the Income Tax taxable base and and Special Participation taxable base. Bruno Fonti from Petrobras and Gustavo Rosa from Brazil’s Tax Administration also participated in this panel. To view the presentation (in Portuguese) click here.
For one more year, Sergio André participated in the tax seminar organised by the Administrative Council of Tax Appeals (CARF). On September 04, Sergio André joined the round table on tax reform. The video with the debate (in Portuguese) is available here. The debate begins at 1:06.
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.
On August 26 through 28, Professors Sergio André Rocha and Marco Aurélio Greco taught three classes on tax planning, in the course on tax planning and international taxation organized by the Institute of Tax Studies, Porto Alegre, Rio Grande do Sul. Each professor taught a class and on August 28 they held a joint class. The presentations used by Sergio André (in Portuguese) are available in these links: Class 1 and Class 2.
On August 21 through 23, Sergio André Rocha participated in the 6th Brazilian Congress of Current Topics on Tax Law. The conference was held at São Paulo’s University Law School. Sergio André spoke about the controversies regarding the definition of services in tax law, considering the Supreme Court precedents. To view the presentation, in Portuguese, click here.
On August 8, CEAD and Sergio André organized a seminar on tax planning in Belo Horizonte. The event included six lectures by Sergio André e Marco Aurélio Greco, and debates with Leonardo Alvim, Valter Lobato, Marciano Seabra de Godoi, Junia R. Gouveia Sampaio, Maysa de Sá Pittondo Deligne, and Alessandra M. Brandão Teixeira. To view Sergio André’s presentation (in Portuguese) click here.