Luis Eduardo Schoueri

University of São Paulo (USP)

Professor of Tax Law

Rua Luciano Gualberto, 315

São Paulo, São Paulo 14800-901

Brazil

SCHOLARLY PAPERS

5

DOWNLOADS

704

SSRN CITATIONS

0

CROSSREF CITATIONS

0

Scholarly Papers (5)

1.

Preventing Tax Arbitrage via Hybrid Mismatches: BEPS Action 2 and Developing Countries

WU International Taxation Research Paper Series No. 2017-03
Number of pages: 48 Posted: 28 Mar 2017 Last Revised: 04 Apr 2017
The Amsterdam Centre for Tax Law (University of Amsterdam), Bocconi University, Université Paris I Panthéon-Sorbonne - Sorbonne Law School, Universidad de la República, Colombian Tax Institute, University of São Paulo (USP), University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo
Downloads 385 (80,303)

Abstract:

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Hybrids, BEPS, Action Item 2, Mismatch, Developing Countries, Tax Arbitrage, Tax Governance, Sustainability

2.

The Rule of Law and the Effective Protection of Taxpayers’ Rights in Developing Countries

WU International Taxation Research Paper Series No. 2017-10
Number of pages: 50 Posted: 12 Sep 2017
Leiden University, Institute of Tax Law and Economics, Universidad de la República, University of São Paulo (USP), Colombian Tax Institute, University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo
Downloads 267 (120,367)

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Exchange of Information, Tax Law, International Tax Law, Offshore Tax Evasion, Aggressive Tax Planning, Data Protection, Developing Countries, Tax Governance

3.

O Mito Do Lucro Real Na Passagem Da Disponibilidade Jurídica Para a Disponibilidade Econômica (The Myth of the ‘Actual’ Profit in the Transition from Juridical to Economic Availability)

Controvérsias Jurídico-Contábeis (Aproximações e Distanciamentos), 2010, ISBN: 978-85-7500-208-7
Number of pages: 17 Posted: 25 Sep 2019
Luis Eduardo Schoueri
University of São Paulo (USP)
Downloads 52 (400,571)

Abstract:

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income tax, tax base, presumptions, legality

4.

Tools Used by Countries to Counteract Aggressive Tax Planning in Light of Transparency

Intertax 46(2), Kluwer Law International, ISSN: 0165-2826, 2018
Posted: 21 Feb 2018
Leiden University, Institute of Tax Law and Economics, Universidad de la República, University of São Paulo (USP), Colombian Tax Institute, University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo

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5.

Comprehensive Tax Treaties and Tax Information Exchange Agreements: Assessing Exchange of Information Mechanisms to Ensure Transparency in a Globalized World from the Perspective of Developing Countries

Bulletin for International Taxation, 2018 (Volume 72), No. 1
Posted: 03 Jan 2018
Université Paris I Panthéon-Sorbonne - Sorbonne Law School, Independent, Universidad de la República, Colombian Tax Institute, University of São Paulo (USP), University of Cape Town (UCT), Vienna University of Economics and Business and University of Oslo

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