Tarcisio Diniz Magalhaes

McGill University - Faculty of Law

3644 Peel Street

Montreal H3A 1W9, Quebec

Canada

SCHOLARLY PAPERS

9

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SSRN CITATIONS

3

CROSSREF CITATIONS

1

Ideas:
“  tax, digital economy, sustainability  ”

Scholarly Papers (9)

1.

Rethinking Tax for the Digital Economy After COVID-19

Harvard Business Law Review, 2021
Number of pages: 28 Posted: 30 Jun 2020 Last Revised: 10 Sep 2020
Tarcisio Diniz Magalhaes and Allison Christians
McGill University - Faculty of Law and McGill University - Faculty of Law
Downloads 548 (55,709)
Citation 1

Abstract:

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taxation, excess profits, digitalization, OECD, BEPS, Pillar 1, Pillar 2, windfalls

2.

A New Global Tax Deal for the Digital Age

Canadian Tax Journal/Revue fiscale canadienne, 2019, Vol. 67, No. 4, p. 1153-1178
Number of pages: 26 Posted: 17 Jan 2020 Last Revised: 18 Feb 2020
Allison Christians and Tarcisio Diniz Magalhaes
McGill University - Faculty of Law and McGill University - Faculty of Law
Downloads 484 (65,103)
Citation 3

Abstract:

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taxation, digitalization, OECD, users, economic presence, intangibles

3.

The Rise of Cooperative Surplus Taxation

Number of pages: 45 Posted: 09 Sep 2020
Allison Christians and Tarcisio Diniz Magalhaes
McGill University - Faculty of Law and McGill University - Faculty of Law
Downloads 252 (135,866)

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Taxation; digital economy; platform rent; physical presence; digital services taxes; withholding taxes; evolutionary/evolutive treaty interpretation; ambulatory/dynamic approach; cooperative surplus; tax sovereignty

4.

A Different Unified Approach to Global Tax Policy: Addressing the Challenges of Underdevelopment

Copenhagen Business School, CBS LAW Research Paper No. 20-13
Number of pages: 31 Posted: 06 Aug 2020 Last Revised: 10 Aug 2020
Tarcisio Diniz Magalhaes and Ivan Ozai
McGill University - Faculty of Law and McGill University Faculty of Law
Downloads 109 (277,435)

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Tax Policy; OECD; BEPS; Digital Economy; Developing Countries

5.

Liberalismo, Desigualdade e Direito Tributário (Liberalism, Inequality and Tax Law)

Revista Brasileira de Estudos Políticos, Belo Horizonte, n. 110, pp. 217-272, 2015
Number of pages: 56 Posted: 28 Jan 2016 Last Revised: 21 Jan 2020
Onofre Batista, Ludmila Mara Oliveira and Tarcisio Diniz Magalhaes
Universidade de Coimbra, Independent and McGill University - Faculty of Law
Downloads 56 (408,553)

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liberalismo igualitário; desigualdade social; direito tributário; Thomas Piketty; egalitarian liberalism; social inequality; tax law; Thomas Piketty

6.

Levando a Democracia a Sério: Uma Abordagem da Regra Decisória Ideal para o CONFAZ (Taking Democracy Seriously: An Approach to the Optimal Decision Rule for the Brazilian National Finance Policy Council)

Number of pages: 25 Posted: 13 Feb 2020
Misabel Abreu Machado Derzi and Tarcisio Diniz Magalhaes
Federal University of Minas Gerais (UFMG) - Faculdade de Direito and McGill University - Faculty of Law
Downloads 12 (638,578)

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ICMS, CONFAZ, Democratic Theory, Unanimity Majority Rule

7.

A Problemática do Uso de Depósitos Judiciais e Extrajudiciais pelo Poder Público (The Problematic of Government Use of Judicial and Extrajudicial Deposits)

Revista da Faculdade de Direito da Universidade Federal de Minas Gerais, 2016
Number of pages: 50 Posted: 13 Feb 2020
Tarcisio Diniz Magalhaes, Onofre Batista and Daniel Saldanha
McGill University - Faculty of Law, Universidade de Coimbra and Federal University of Minas Gerais (UFMG)
Downloads 6 (674,702)

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Direito Constitucional, administrativo e financeiro. Depósitos judiciais e extrajudiciais. Uso pelo poder público. Arguição de inconstitucionalidade. Pragmatismo jurídico. Consequencialismo judicial. Federalismo fiscal. Normas gerais. [Constitutional, administrative and public finance law. Judicial]

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9.

What Is Really Wrong with Global Tax Governance and How to Properly Fix It

World Tax Journal, Vol. 10, Issue 4, November 2018
Posted: 03 Jan 2019 Last Revised: 22 Jan 2020
Tarcisio Diniz Magalhaes
McGill University - Faculty of Law

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global tax governance, tax law, tax policy, taxation, democratic legitimacy, representation, participation, developing countries, critical legal studies, League of Nations, OECD, international tax organization, international relations theory, international political economy, soft power, soft law