Zobrazeno 1 - 10
of 44
pro vyhledávání: '"Ivan Ozai"'
Autor:
Ivan Ozai
Publikováno v:
Revista Direito GV, Vol 18, Iss 3 (2022)
Resumo Este artigo analisa criticamente a doutrina tributária no Brasil, iniciada na década de 1960, que rejeita qualquer inclusão de elementos e conceitos econômicos na interpretação do direito tributário. Essa corrente interpretativa, ainda
Externí odkaz:
https://doaj.org/article/91201ea7e5e744d5b41dcfd6ed9048ce
Autor:
Ivan Ozai
Publikováno v:
Revista Direito GV, Volume: 18, Issue: 3, Article number: e2227, Published: 10 OCT 2022
Revista Direito GV v.18 n.3 2022
Revista Direito GV
Fundação Getulio Vargas (FGV)
instacron:FGV
Revista Direito GV v.18 n.3 2022
Revista Direito GV
Fundação Getulio Vargas (FGV)
instacron:FGV
Resumo Este artigo analisa criticamente a doutrina tributária no Brasil, iniciada na década de 1960, que rejeita qualquer inclusão de elementos e conceitos econômicos na interpretação do direito tributário. Essa corrente interpretativa, ainda
Autor:
Ivan Ozai, Tarcisio Diniz Magalhaes
Publikováno v:
Nordic Journal on Law and Society. 4
Experts from the North have long tried to teach countries in the South how to tax. For decades, they assumed the main challenges were domestic and there was a right answer to be found somewhere in the developed world that could be replicated everywhe
Autor:
Ivan Ozai
States are on the verge of a new form of global competition. Some have taken unilateral measures to tax multinational profits that they would typically not be able to tax, at least not according to conventional international tax concepts and rules. O
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::e1e1b24e7f7ff1abad55376aebfe8f15
Autor:
Ivan Ozai
Publikováno v:
Tax Justice and Tax Law
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::41d33162ef46cd920c8bc74bb89fe913
https://doi.org/10.5040/9781509935024.ch-011
https://doi.org/10.5040/9781509935024.ch-011
Autor:
Ivan Ozai
Publikováno v:
SSRN Electronic Journal.
Only the abstract, table of contents and introduction are available here. As the OECD and the G20 strengthen their central role in the international tax policy arena, scholars and commentators increasingly question their legitimacy to impose standard
Autor:
Ivan Ozai
Publikováno v:
SSRN Electronic Journal.
Autor:
Leite de Queiroz, Luiza1,2 (AUTHOR) l.leite.de.queiroz@vu.nl
Publikováno v:
Transnational Legal Theory. Aug2024, Vol. 15 Issue 2, p201-235. 35p.
Autor:
Ivan Ozai
Publikováno v:
SSRN Electronic Journal.
Portuguese Abstract: Este artigo analisa criticamente a doutrina tributaria no Brasil, vigente desde a decada de 1960, que rejeita qualquer inclusao de perspectivas economicas na interpretacao do direito tributario. A partir da teoria sistemica luhma
Autor:
Plekhanova, Victoria1 (AUTHOR) v.plekhanova@massey.ac.nz
Publikováno v:
Transnational Legal Theory. Oct2023, Vol. 14 Issue 3, p307-338. 32p.