Vol. 9 No. 2 (2026): v. 9, n. 2, julho-dezembro, 2026

Articles

• Exclusion of tax credit: exemption as a tax benefit instrument

  Gabrielly Andrade Rodrigues, Fernanda Ramos Konno, Lídia Maria Ribas

  e119

  • PDF (Portuguese)

• Complementary Law 214/2025 and Assisted Assessment within the Scope of the CBS: Implications for Tax Infractions and the Promotion of Non-Cumulativity

  Kellson Holanda Leal de Freitas

  e115

  • PDF (Portuguese)

• The necessary disclosure of potentially abusive tax planning by large corporations

  Sérgio Magalhães Lima

  e117

  • PDF (Portuguese)