Brazilian International Tax Policy and BEPS Perspective
主題：Brazilian International Tax Policy and BEPS Perspective
報告人：Marciano Seabra de Godoi
Marciano Seabra de Godoi，Professor of Tax Law at Pontifical Catholic University of Minas Ge rais (Brazil) since 1999 and also PhD. in Tax Law (2004) from the Complutense University of Madrid (Spain) with the PhD. thesis being published by Spanish Government in 2005 (Institute of Fiscal Studies).
Research Interest: Tax Law.
Recently Main Publications:
Recent Development in Brazil Regarding the Indirect Taxation of Services in the Digital Economy, IBFD Bulletin for International Taxation, 2018 (Volume 72), No. 4a/Special Issue Published online:26 March 2018.
Current Tendencies in VAT, Revision of Tax Legislation Permanent Commission Report to Minas Gerais Governor, Belo Horizonte: Arraes, 2017, v.1, pp.369-422.
Brazilian Public Finance: Main Problems and Proposals to Combat Social Inequality and Economic Underdevelopment, Belo Horizonte: DPlácido, 2018, v.3, pp.111-164.
Trends in International Taxation of Dividends: a Comparative Study between Portugal and Brazil, Revista de Direito International Ec?nomico e Tributário, v.12, 2017, pp.92-131.