Tarcísio Diniz Magalhães

University of Antwerp Faculty of Law

Assistant Research Professor

Stadscampus, Venusstraat 23, Office S.V.255

Antwerp, 2000

Belgium

http://https://www.uantwerpen.be/en/staff/tarcisio-diniz-magalhaes/

  • University of Antwerp Faculty of Law

SCHOLARLY PAPERS

25

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“  tax law and policy for a sustainable future  ”

  • University of Antwerp Faculty of Law

Scholarly Papers (25)

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1.

Rethinking Tax for the Digital Economy After COVID-19

11 Harvard Business Law Review (2021)
Number of pages: 25 Posted: 30 Jun 2020 Last Revised: 21 Aug 2021
Tarcísio Diniz Magalhães and Allison Christians
University of Antwerp Faculty of Law and McGill University - Faculty of Law
Downloads 1,743 (21,403)
Citation 1

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

2.

Why Data Giants Don't Pay Enough Tax

Harvard Law & Policy Review, v. 18 (2023)
Number of pages: 64 Posted: 31 Jan 2023 Last Revised: 29 Jul 2024
Tarcísio Diniz Magalhães and Allison Christians
University of Antwerp Faculty of Law and McGill University - Faculty of Law
Downloads 1,531 (26,046)

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Global minimum tax; public international law; sovereignty; soft law; international customs; legal principles; corporate law; multinational enterprises; legal principles; tax policy

3.

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 Tarcísio Diniz Magalhães
McGill University - Faculty of Law and University of Antwerp Faculty of Law
Downloads 997 (48,614)
Citation 3

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

4.

The Case for Taxing Away Unsustainable Profits

George Washington Law Review, Vol. 91, No. 3 (June 2023)
Number of pages: 58 Posted: 28 Mar 2021 Last Revised: 12 Jul 2023
Allison Christians and Tarcísio Diniz Magalhães
McGill University - Faculty of Law and University of Antwerp Faculty of Law
Downloads 916 (54,632)

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taxation, life-cycle assessment, environmental externalities, economic rent, windfalls, cost savings, carbon pricing, pandemic, COVID-19

5.

The Rise of Cooperative Surplus Taxation

Number of pages: 45 Posted: 09 Sep 2020
Allison Christians and Tarcísio Diniz Magalhães
McGill University - Faculty of Law and University of Antwerp Faculty of Law
Downloads 731 (74,000)

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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

6.

It’s Time for Pillar 3: A Global Excess Profits Tax for COVID-19 and Beyond

Tax Notes International, May 4, 2020, pp. 507-510
Number of pages: 6 Posted: 02 Aug 2021
Allison Christians and Tarcísio Diniz Magalhães
McGill University - Faculty of Law and University of Antwerp Faculty of Law
Downloads 602 (94,810)
Citation 2

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

7.

17 Ways to Regulate Big Tech with Tax

The Tax Lawyer, Volume 78, No. 1 Pp. 1-69
Number of pages: 69 Posted: 19 Apr 2024 Last Revised: 27 Jan 2025
Allison Christians and Tarcísio Diniz Magalhães
McGill University - Faculty of Law and University of Antwerp Faculty of Law
Downloads 504 (120,299)

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Taxation; regulation; antitrust; public utilities; data economy; online platforms; tech firms; physical presence; Wayfair; income tax; corporate tax; minimum tax; OECD; Pillar 1; Pillar 2; digital services taxes; withholding taxes; robot tax; cooperative surplus; tax sovereignty

8.

Undertaxed Profits and the Use-It-or-Lose-It Principle

Tax Notes International (Tax Analysts) v. 108 (2022)
Number of pages: 6 Posted: 23 Nov 2022
Allison Christians and Tarcísio Diniz Magalhães
McGill University - Faculty of Law and University of Antwerp Faculty of Law
Downloads 469 (128,932)

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global minimum tax; international law; undertaxed payments rule; undertaxed profits rule; multinational enterprises; OECD; Pillar 2; GloBE; income inclusion rule; legal principles; tax policy

9.

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

Nordic Journal on Law and Society, Vol. 4, no. 1 (2021), pp. 1-31
Number of pages: 31 Posted: 06 Aug 2020 Last Revised: 26 Apr 2022
Tarcísio Diniz Magalhães and Ivan Ozai
University of Antwerp Faculty of Law and York University - Osgoode Hall Law School
Downloads 421 (146,514)

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

10.

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

World Tax Journal, Vol. 10, Issue 4, November 2018
Number of pages: 38 Posted: 03 Jan 2019 Last Revised: 08 Apr 2021
Tarcísio Diniz Magalhães
University of Antwerp Faculty of Law
Downloads 362 (173,635)

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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

11.

The OECD Multilateral Instrument: Challenge or Opportunity of Multilateralism in International Tax?

The Aftermath of BEPS (Joanna Wheeler ed., IBFD 2020)
Number of pages: 16 Posted: 06 Mar 2020 Last Revised: 08 Apr 2021
Tarcísio Diniz Magalhães
University of Antwerp Faculty of Law
Downloads 239 (267,795)

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12.

International Tax Law Between Loyalty, Exit, and Voice

44:1 Dalhousie Law Journal 49 (2021)
Number of pages: 21 Posted: 26 Jul 2021
Tarcísio Diniz Magalhães
University of Antwerp Faculty of Law
Downloads 223 (286,412)

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International tax law, tax competition, International cooperation, multilateralism, federalism, Albert Hirschman, developing countries, OECD, BEPS

13.

Canada’s Experience with the ICAP

Co-operative Compliance and the OECD’s International Compliance Assurance Programme (Ronald Hein & Ronald Russo eds., Kluwer Law International 2020)
Number of pages: 16 Posted: 02 Aug 2021
Allison Christians and Tarcísio Diniz Magalhães
McGill University - Faculty of Law and University of Antwerp Faculty of Law
Downloads 198 (320,343)
Citation 1

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International taxation, cooperative compliance, ICAP, OECD, Canada, transfer pricing, multinationals

14.

The Return of Windfall Taxation

51 Intertax 11 (2023), pp. 722-731
Number of pages: 10 Posted: 27 Oct 2023 Last Revised: 11 Apr 2024
Tarcísio Diniz Magalhães and Francesco De Lillo
University of Antwerp Faculty of Law and International Bureau of Fiscal Documentation (IBFD)
Downloads 165 (379,201)

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windfall gains, windfall taxation, excess profit, non-routine profits, tax policy

15.

Transnational Tax Law-Making in Brazil

Intertax, Volume 48, Issue 8 & 9, pp. 708-718, 2020
Number of pages: 11 Posted: 09 Apr 2021
Ludmila Mara Oliveira and Tarcísio Diniz Magalhães
Independent and University of Antwerp Faculty of Law
Downloads 115 (503,595)

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Transnationalization, tax reform, legal transplants, comparative law, external influences, foreign experts, international institutions, political legitimacy, economic development, historical analysis

16.

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 Tarcísio Diniz Magalhães
Universidade de Coimbra, Independent and University of Antwerp Faculty of Law
Downloads 109 (523,923)

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

17.

O Instrumento Multilateral da OCDE e a Legitimidade Democrática do Direito Tributário Internacional (The OECD Multilateral Instrument and the Democratic Legitimacy of International Tax Law)

Direito Tributário: Uma Visão da Escola Mineira - Estudos em Homenagem a Misabel de Abreu Machado Derzi (André Mendes Moreira et al. eds., Letramento 2020)
Number of pages: 26 Posted: 21 Apr 2021 Last Revised: 02 Jul 2021
Tarcísio Diniz Magalhães
University of Antwerp Faculty of Law
Downloads 105 (538,536)

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18.

Instrumentos de Segurança Tributária na Era Pós-BEPS (Instruments of Tax Certainty in the Post-BEPS Era)

Novos Paradigmas da Tributação Internacional e a Covid-19 (Luís Eduardo Schoueri, Luís Flávio Neto & Rodrigo Maito da Silveira eds., IBDT 2020)
Number of pages: 12 Posted: 12 Aug 2021
Misabel Abreu Machado Derzi and Tarcísio Diniz Magalhães
Federal University of Minas Gerais (UFMG) - Faculdade de Direito and University of Antwerp Faculty of Law
Downloads 84 (621,762)

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international taxation, enhanced relationship, cooperative compliance, advance pricing agreements, mutual agreement procedure, arbitration, joint audits, International Compliance Assurance Program

19.

Tributação de Lucros Extraordinários no Brasil: Da Guerra à Pandemia e Além (Excess Profits Taxation in Brazil: From the War to the Pandemic and Beyond)

A Pandemia da COVID-19 no Brasil em sua Dimensão Financeira e Tributária (Hugo de Brito Machado Segundo et al. eds., D'Plácido 2020)
Number of pages: 20 Posted: 08 Apr 2021 Last Revised: 08 Jul 2021
Ludmila Mara Oliveira and Tarcísio Diniz Magalhães
Independent and University of Antwerp Faculty of Law
Downloads 73 (672,584)

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taxation, excess profits, war, digital economy, Brazil, digital services tax

20.

Influências Externas nas Reformas Tributárias do Brasil ao Longo da História (External Influences on Tax Reforms in Brazil Throughout History)

Reformas ou Deformas Tributárias e Financeiras: Por Que, Para Que, Para Quem e Como? (Fernando Facury Scaff et al. eds., Letramento 2020)
Number of pages: 19 Posted: 21 Apr 2021 Last Revised: 08 Jul 2021
Ludmila Mara Oliveira and Tarcísio Diniz Magalhães
Independent and University of Antwerp Faculty of Law
Downloads 72 (677,598)

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Transnationalization, tax reform, Brazil, external influences, foreign experts, international institutions, political legitimacy, economic development, historical analysis.

21.

Tributando o Superávit Cooperativo Internacional Durante e Após a Pandemia: Quatorze Maneiras (Taxing International Cooperative Surplus During and After the Pandemic: Fourteen Ways)

A Crise do Federalismo em Estado de Pandemia, v. 1 (Fernando Facury Scaff et al. eds, Letramento 2021)
Number of pages: 21 Posted: 30 Jul 2021
Tarcísio Diniz Magalhães and Allison Christians
University of Antwerp Faculty of Law and McGill University - Faculty of Law
Downloads 61 (737,814)

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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

22.

Que Pacto Federativo? Em Busca de uma Teoria Normativa Adequada ao Federalismo Fiscal Brasileiro (What Federal Pact? In Search of a Normative Theory for the Brazilian Fiscal Federalism)

Estado Federal e Tributação, v. 1: Das Origens à Crise Atual (Misabel Abreu Machado Derzi, Onofre Alves Batista Junior & Andre Mendes Moreira eds., Arraes 2015)
Number of pages: 28 Posted: 03 Aug 2021
Onofre Batista, Ludmila Mara Oliveira and Tarcísio Diniz Magalhães
Universidade de Coimbra, Independent and University of Antwerp Faculty of Law
Downloads 53 (789,114)

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fiscal federalism, Brazil, political philosophy, moral philosophy, contractualism

23.

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, n. 69, pp. 501 - 550, jul./dez. 2016
Number of pages: 50 Posted: 13 Feb 2020 Last Revised: 08 Apr 2021
Tarcísio Diniz Magalhães, Onofre Batista and Daniel Saldanha
University of Antwerp Faculty of Law, Universidade de Coimbra and Federal University of Minas Gerais (UFMG)
Downloads 42 (873,298)

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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]

24.

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)

Revista Jurídica da Presidência Brasília, v. 19, n. 117, Fev./Maio 2017, p. 73-97
Number of pages: 25 Posted: 13 Feb 2020 Last Revised: 08 Apr 2021
Misabel Abreu Machado Derzi and Tarcísio Diniz Magalhães
Federal University of Minas Gerais (UFMG) - Faculdade de Direito and University of Antwerp Faculty of Law
Downloads 41 (881,787)

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ICMS, CONFAZ, Democratic Theory, Unanimity Majority Rule

25.

O Preço para se Viver em Um Mundo Civilizado (The Price of Living in a Civilized World)

Justiça Fiscal (Misabel Abreu Machado Derzi & João Paulo Fanucchi de Almeida Melo eds., DelRey 2016)
Number of pages: 48 Posted: 11 Aug 2021
Onofre Batista, Ludmila Mara Oliveira and Tarcísio Diniz Magalhães
Universidade de Coimbra, Independent and University of Antwerp Faculty of Law
Downloads 39 (899,540)

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Other Papers (1)

Total Downloads: 95
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1.

UTPR Opposition: A Game of Whack-a-Mole

Tax Notes International, vol. 108 (2022)
Number of pages: 3 Posted: 21 Dec 2022
Tarcísio Diniz Magalhães
University of Antwerp Faculty of Law
Downloads 95

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global minimum tax; international law; undertaxed payments rule; undertaxed profits rule; multinational enterprises; OECD; Pillar 2; GloBE; income inclusion rule; legal principles; tax policy