Luis Eduardo Schoueri

University of São Paulo (USP)

Professor of Tax Law

Rua Luciano Gualberto, 315

São Paulo, São Paulo 14800-901

Brazil

  • University of São Paulo (USP)

SCHOLARLY PAPERS

5

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1,479

SSRN CITATIONS

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CROSSREF CITATIONS

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Scholarly Papers (5)

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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
Blazej Kuzniacki, Alessandro Turina, Thomas Dubut, Addy Mazz, Natalia Quiñones, Luis Eduardo Schoueri, Craig West, Pasquale Pistone and Frederik Zimmer
Lazarski University, International Bureau of Fiscal Documentation (IBFD), Université Paris I Panthéon-Sorbonne - Sorbonne Law School, Universidad de la República, Colombian Tax Institute, University of São Paulo (USP), International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and University of Oslo
Downloads 705 (64,186)

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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
Irma Johanna Mosquera Valderrama, Addy Mazz, Luis Eduardo Schoueri, Natalia Quiñones, Jennifer Roeleveld, Pasquale Pistone and Frederik Zimmer
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), International Bureau of Fiscal Documentation (IBFD) and University of Oslo
Downloads 508 (96,584)

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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 266 (197,976)

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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
Irma Johanna Mosquera Valderrama, Addy Mazz, Luis Eduardo Schoueri, Natalia Quiñones, Craig West, Pasquale Pistone and Frederik Zimmer
Leiden University, Institute of Tax Law and Economics, Universidad de la República, University of São Paulo (USP), Colombian Tax Institute, International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) 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
Thomas Dubut, Festus Akunobera, Addy Mazz, Natalia Quiñones, Luis Eduardo Schoueri, Craig West, Pasquale Pistone and Frederik Zimmer
Université Paris I Panthéon-Sorbonne - Sorbonne Law School, Independent, Universidad de la República, Colombian Tax Institute, University of São Paulo (USP), International Bureau of Fiscal Documentation (IBFD), International Bureau of Fiscal Documentation (IBFD) and University of Oslo

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