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.
On March 20, 2019, Sergio André was at the IBFD for his annual lecture at the Advanced Master’s in International Tax Law organized by University of Amsterdam and the IBFD. The topic of the lecture was “Treaty Policy: with Special Focus on Technical Services and Royalties”. To view the presentation used during the class click here.
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.
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.
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.
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”.
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.
The Federal Tax Attorney’s Office of the Second Region organized a seminar in Rio de Janeiro to debate relevant issues in public finance and taxation. Sergio André delivered a speech on “The New Paradigms of Tax Planning”. To view the presentation (in Portuguese), click here.
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.
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.