Tatiana Falcao

Independent

International Tax and Environmental Tax Expert

SCHOLARLY PAPERS

42

DOWNLOADS
Rank 21,279

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Top 21,279

in Total Papers Downloads

5,136

TOTAL CITATIONS

5

Scholarly Papers (42)

1.

EU Carbon Border Adjustments for Imported Products and WTO Law

Number of pages: 78 Posted: 10 Jun 2021 Last Revised: 23 Sep 2021
Joachim Englisch and Tatiana Falcao
University of Münster - Faculty of Law and Independent
Downloads 1,361 (31,793)
Citation 2

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CBAM, WTO, carbon tax, ETS, BTA, climate club, Green Deal

2.

Toward Carbon Tax Internationalism: The EU Border Carbon Adjustment Proposal

Tax Notes International, Volume 98, Number 9 ■ June 1, 2020
Number of pages: 9 Posted: 18 May 2021
Tatiana Falcao
Independent
Downloads 353 (183,598)

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CBAM, EU green deal, ETS, carbon tax, environmental tax, WTO, EU

3.

Should My Dishwasher Pay a Robot Tax?

Tax Notes International, Volume 90, Number 12 ■ June 11, 2018
Number of pages: 6 Posted: 27 Apr 2021
Tatiana Falcao
Independent
Downloads 282 (233,616)

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automatization, robot tax, artificial intelligence, digital economy

4.

Taxation of Cryptocurrencies

Manual for the Control of International Tax Planning © 2022 Inter-American Center of Tax Administrations (CIAT)
Number of pages: 44 Posted: 26 Aug 2022
Tatiana Falcao and Bob Michel
Independent and Independent
Downloads 279 (236,183)

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cryptocurrency taxation, international taxation, tax policy, tax planning, exchange of information

5.

Ensuring an EU Carbon Tax Complies With WTO Rules

Tax Notes International, Volume 101, Number 1 ■ January 4, 2021
Number of pages: 8 Posted: 22 Jun 2021
Tatiana Falcao
Independent
Downloads 276 (238,784)

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carbon tax, GATT, WTO, ETS, CBAM, EU green deal

6.
Downloads 178 (363,915)

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CARF; automatic exchange of information; tax; OECD; global forum; AEOI; cryptocurrencies; CASP; VASP; KYC

7.

Pillar 1 as a Ticket to a Fairer Taxation For Low- and Middle-Income Countries

Tax Notes International, May 2, 2022, p. 655
Number of pages: 10 Posted: 04 Oct 2022
Bob Michel and Tatiana Falcao
Independent and Independent
Downloads 163 (393,196)

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international tax, tax policy, digital economy, pillar 1, tax planning

8.

Paying the Piper: On the Legal Qualification of Carbon Prices

Number of pages: 31 Posted: 25 Jan 2023
Tatiana Falcao
Independent
Downloads 129 (476,332)

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international tax, environmental tax, carbon pricing, voluntary markets, carbon, Paris Agreement

9.

A Multilateral Approach to Carbon Taxation

Tax Notes International, May 10, 2021, p. 775
Number of pages: 12 Posted: 14 Oct 2022
Tatiana Falcao
Independent
Downloads 127 (482,190)

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tax; international tax; carbon tax; environmental taxation; multilateralism; tax policy

10.
Downloads 124 (491,336)

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OECD; digital economy; pillar one; nexus; source rules

11.

The Rise of Cryptocurrencies In the Developing World Highlights Need for Tax Guidance

Tax Notes International, February 14, 2022, p. 801
Number of pages: 11 Posted: 04 Oct 2022
Tatiana Falcao and Bob Michel
Independent and Independent
Downloads 122 (497,525)

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international tax, cryptocurrency taxation, tax planning, exchange of information

12.

The U.N. Model’s New Fees for Technical Services Provision.

Tax Notes International, Volume 91, Number 4 ■ July 23, 2018
Number of pages: 7 Posted: 22 Jun 2021
Tatiana Falcao
Independent
Downloads 118 (510,364)

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UN Model, double taxation, article 12A, fees for technical services, technical services, developing countries, UN Commitee of Experts

13.

Taxing Profits from International Maritime Shipping in Africa: Past, Present and Future of UN Model Article 8 (Alternative B)

ICTD WORKING PAPER 133
Number of pages: 58 Posted: 04 Oct 2022
Bob Michel and Tatiana Falcao
Independent and Independent
Downloads 98 (584,777)

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international tax; international transport; international shipping; maritime shipping; UN Model; source taxation; OECD Model; tax treaty practice; Article 8 (Alternative B).

14.

Highlights of the United Nations Handbook on Carbon Taxation

Intertax, Volume 49, Issue 11, 2021
Number of pages: 18 Posted: 19 Jul 2023
Tatiana Falcao
Independent
Downloads 91 (612,910)

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Carbon Taxation; Environmental taxation; carbon pricing; United Nations; Committee of Experts; International tax; aviation emissions; maritime emissions; fossil fuel subsidies; border carbon adjustment.

15.

Updating Carbon Tax Policy Is Crucial To the EU Green Deal

Tax Notes International, July 26, 2021, p. 485
Number of pages: 4 Posted: 21 Sep 2022
Tatiana Falcao
Independent
Downloads 91 (612,910)

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Oral speech, carbon tax, energy tax, EU, border carbon tax adjustment, CBAM

16.

A UN Tax Body Made for You and Me

Tax Notes International, August 7, 2023, p. 723
Number of pages: 7 Posted: 06 Feb 2024
Tatiana Falcao
Independent
Downloads 84 (643,758)

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international tax; UN Tax Convention; tax policy

17.

Ask Not What the OECD Can Do For Brazilian Transfer Pricing . . .

Tax Notes International, October 14, 2019, p. 163
Number of pages: 9 Posted: 13 Nov 2019
Tatiana Falcao
Independent
Downloads 81 (657,611)
Citation 1

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Brazil; transfer pricing; accession; oecd member

18.

Formula-Based Transfer Pricing: How Brazil Can Improve the OECD’s Framework

Tax Notes International, Volume 101, Number 5, February 1, 2021
Number of pages: 12 Posted: 26 Apr 2021
Tatiana Falcao
Independent
Downloads 78 (672,198)

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Transfer Pricing; Brazil; OECD; Fixed Margin Approach; Transfer Pricing Guidelines; Developing Countries; Emerging Economies

19.

EU Courts Use Precautionary Principle To Prevent Climate Change

Tax Notes International, October 11, 2021, p. 199
Number of pages: 12 Posted: 04 Oct 2022
Tatiana Falcao
Independent
Downloads 73 (697,681)

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international tax, tax, carbon tax, precautionary principle, environmental law, jurisprudence, tax policy

20.

Stolen Data, Whistleblower Protection, and Exchange Of Information Agreements

Tax Notes International, Volume 101, Number 8 ■ February 22, 2021
Number of pages: 9 Posted: 26 Apr 2021
Tatiana Falcao
Independent
Downloads 73 (697,681)

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exchange of information, mutual assistance in tax matters, global forum for tax transparency, stolen data, whistleblowers

21.

The OECD’s Digital Economy Taxing Rights Allocation Mash-Up.

Tax Notes International, Volume 95, Number 6 ■ August 5, 2019
Number of pages: 9 Posted: 22 Jun 2021
Tatiana Falcao
Independent
Downloads 71 (708,463)

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OECD, BEPS, digital economy, pillar 1, pillar 2, splitting of contracts, EPC

22.

Is Brazil’s Tax System Ready for OECD Accession?

Tax Notes International, January 8, 2018, p. 181
Number of pages: 7 Posted: 13 Nov 2019
Tatiana Falcao
Independent
Downloads 68 (725,472)
Citation 1

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transfer pricing, brazil, oecd member, oecd accession, permanent establishment

23.

Coining Terms and Creating Rules For Taxing Cryptocurrencies

Tax Notes International, October 15, 2018, p. 289
Number of pages: 7 Posted: 13 Nov 2019
Tatiana Falcao
Independent
Downloads 68 (725,472)

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international tax, cryptocurrency, bitcoin,

Taking the Environmental Tax Agenda Forward: How the U.N. Committee of Experts Can Lead the Way

Tax Notes International, 2018
Number of pages: 7 Posted: 13 Nov 2019
Tatiana Falcao
Independent
Downloads 38 (976,805)

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international tax, environmental tax, environment, tax, united nations, tax committee

Taking the Environmental Tax Agenda Forward: How the U.N. Committee of Experts Can Lead the Way

Tax Notes International, Volume 89, Number 10 ■ March 5, 2018
Number of pages: 7 Posted: 27 Apr 2021
Tatiana Falcao
Independent
Downloads 28 (1,089,175)

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UN Model, UN Committee of Experts, Environmental Tax, Subcommittee, Environmental Taxation, Developing Countries

25.

Can the Digital Economy Debate Improve the Taxation of International Shipping Profits?

Tax Notes International, Volume 99, Number 8, August 24, 2020, p. 1065
Number of pages: 8 Posted: 19 Apr 2021
Tatiana Falcao
Independent
Downloads 64 (748,998)

Abstract:

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tax, digital economy, international shipping, BEPS, pillar 1

26.

Proposal for a Supplementary Law to Establish a Carbon Tax in Brazil

Number of pages: 14 Posted: 22 May 2023
Tatiana Falcao
Independent
Downloads 63 (755,190)

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tax policy, legislation proposition, carbon tax, environment

27.

Fragmentation of Contracts: Case Studies and Policy Recommendations

Tax Notes International, January 31, 2022, p. 571
Number of pages: 13 Posted: 04 Oct 2022
Tatiana Falcao
Independent
Downloads 63 (755,190)

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international tax, tax policy, United Nations, OECD, tax planning, tax treaties

28.

Fragmentation of Contracts: Another Look at U.N. And OECD Model Provisions

Tax Notes International, January 17, 2022, p. 337
Number of pages: 14 Posted: 04 Oct 2022
Tatiana Falcao
Independent
Downloads 56 (801,597)

Abstract:

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international tax, tax policy, United Nations, OECD, tax planning, tax treaties

29.

The Draft Toolkit on Tax Treaty Negotiation

Tax Notes International, Volume 101, Number 3 ■ January 18, 2021
Number of pages: 9 Posted: 26 Apr 2021
Tatiana Falcao
Independent
Downloads 55 (808,715)
Citation 1

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un model, tax treaty negotiation, developing countries, tax and development, tax treaties

30.

Proposal for change of Constitutional Amendment 45/19, Brazil: Environmental Tax Reform Proposal

Number of pages: 69 Posted: 12 Jun 2023
Tatiana Falcao
Independent
Downloads 53 (823,473)

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environmental tax reform; Brazil; carbon tax

31.

International Tax Policy Trends in 2018

Tax Notes International, January 14, 2019, p. 197
Number of pages: 9 Posted: 13 Nov 2019
Tatiana Falcao
Independent
Downloads 53 (823,473)

Abstract:

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international tax, BEPS, developing countries, tax policy

32.

Yellow Vests and Young Greens: Searching for Equity and Public Acceptance in Carbon Taxation.

Tax Notes International, Volume 95, Number 3 ■ July 15, 2019
Number of pages: 8 Posted: 22 Jun 2021
Tatiana Falcao
Independent
Downloads 52 (830,941)

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carbon tax, equity, tax fairness, gilets jaunes, environmental tax

33.

Taxing Carbon Emissions on the High Seas

Tax Notes International, Volume 99, Number 9 ■ August 31, 2020
Number of pages: 10 Posted: 22 Jun 2021
Tatiana Falcao
Independent
Downloads 51 (838,737)

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international shipping, carbon tax, high seas, taxation of international transport, carbon emissions, allocation of taxing rights

34.

A Token of Elucidation in the Taxation of Initial Coin Offerings

Tax Notes International, Volume 91, Number 8, p. 791, 2018
Number of pages: 6 Posted: 13 Nov 2019
Tatiana Falcao
Independent
Downloads 48 (862,584)

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cryptocurrency; tax; bitcoin;

35.

How to transform the Brazilian tax reform into an environmental tax reform

Valor Economico, 15 September 2023, Legislation page
Number of pages: 2 Posted: 18 Oct 2023
Tatiana Falcao
Independent
Downloads 39 (942,875)

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carbon tax, environmental tax, tax reform

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united nations; committee of experts; source taxation; article 8 (alternative B); taxation of international shipping; international shipping; cryptocurrency

37.

Harmonizing Unilateral DSTs Using Article 12A of the U.N. Model

Tax Notes International, Volume 99, Number 10, 2020
Number of pages: 10 Posted: 26 Apr 2021
Tatiana Falcao
Independent
Downloads 30 (1,036,422)

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Digital Services Taxes, DST, UN Model, Article 12A, Fees for Technical Services

38.

The New U.N. Tax Committee’s Agenda: A Look Ahead

Tax Notes International, November 1, 2021, p. 565
Number of pages: 8 Posted: 04 Oct 2022
Bob Michel and Tatiana Falcao
Independent and Independent
Downloads 24 (1,107,051)

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international tax, tax policy, United Nations, Committee of Experts in International Tax

39.

Providing Environmental Taxes with an environmental purpose

T. Falcao in Market Based Instruments National Experiences in Environmental Sustainability Critical Issues in Environmental Taxation series (chapter 3) Edited by Larry Kreiser, David Duff, Janet E. Milne, and Hope Ashiabor, 2013
Posted: 26 Jun 2024
Tatiana Falcao
Independent

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environmental tax, carbon tax, legal classification, tax policy

40.

Qualifying Carbon Prices for Tax Purposes

Tax Notes International, March 18, 2024, p. 1679
Posted: 31 May 2024
Tatiana Falcao
Independent

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International tax, environmental tax, carbon pricing, carbon, Paris Agreement

41.

Cryptoization Through Currency Substitution: Tax Policy Options for Low-Income Countries

Tax Notes International, November 21, 2022, p. 973
Posted: 07 Dec 2022
Bob Michel and Tatiana Falcao
Independent and Independent

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Crypto, crypto-assets, cryptocurrency, cryptocurrencies, taxation, tax, emerging economies, currency substitution, income tax,

42.

A Proposition for a Multilateral Carbon Tax Treaty

Posted: 09 Jun 2021
Tatiana Falcao
Independent

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multilateralism, carbon tax, multilateral carbon tax, CBAM

Other Papers (2)

Total Downloads: 187
1.

Towards a Comprehensive Cryptocurrency Income Tax policy for Countries in Africa

Number of pages: 56 Posted: 20 Dec 2023
Tatiana Falcao and Bob Michel
Independent and Independent
Downloads 176 (433,952)

Abstract:

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tax, cryptocurrency, crypto-assets, taxation, digital assets, CARF, ATAF, Africa, cryptoisation, cryptoization, tax policy

2.

List of publications

Number of pages: 8 Posted: 03 May 2024
Tatiana Falcao
Independent
Downloads 11

Abstract:

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International tax, environmental tax