Software as merchandise and its distinction from intellectual property: a review...

Regulatory Tax Powers

Dispute settlement in international conventions against double taxation

Effectiveness of the ability to pay taxes principle

Conflits de compétence dans taxer la consommation

Assessment of the Brazilian Corporate Income Tax (IRPJ) through accounting standards...

The selectivity in the consumption taxation and the criterion of essentiality: fundamentals,...

Cloud computing taxation: between ISS and ICMS

Legal Form and Taxation

Social security contributions: residual competence