Vol. 8 No. 1 (2025): v. 8, n. 1, janeiro-julho, 2025

Articles

• Digital nomads and transnational taxation: a reflection on income tax and fiscal challenges in Brazil

  Djenifer do Amarante, Paulo Caliendo

  1-19

  • PDF (Portuguese)

• What will the IBS/CBS litigation process look like? Three questions and a proposal for a new architecture for the Brazilian tax litigation system

  Murilo Abreu

  1-20

  • PDF (Portuguese)

• The automatic termination of res judicata in tax matter of successive treatment in light of topics 881 and 885 of the STF

  Felipe Lacerda

  1-17

  • PDF (Portuguese)

• Right to religious freedom and tax immunity: from the judgment in Recurso Extraordinário n.º 562.351 to the legal concept of religion

  Guilherme Schoeninger, Sandro Bobrzyk

  1-21

  • PDF (Portuguese)