Tributação

ALGUMAS RECOMENDAÇÕES

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BORGES, Erivan Ferreira; et al. Educação Fiscal, Terceiro Setor e Funções De Governo: Uma Análise da Influência do Programa de Educação Fiscal do RN nos Indicadores das Funções de Governo dos Municípios. REUNIR – Revista de Administração, Contabilidade e Sustentabilidade, Vol.3, n.º 4 (2013), Set./Dez., p. 39-61

BRUANER, Yariv; e STEWART, Miranda (Ed.). Tax, Law and Development. Cheltenham: Edward Elgar, 2013

CADESKY, Michael, HAYES, Ian e RUSSELL, David. Towards greater fairness in taxation: a model taxpayer charter. Holanda: IBFD, 2016

CAMPODONICO, Luis A. Bryce; BONAFATTI, Roberto e PISANO, Luigi. Tax Policy and the financing of innovation. Journal of Public Economics, Vol. 135, 2016, p. 32-46

CASALTA, Nabais, José. O dever fundamental de pagar imposto. Almedina, 1998

DAURER, Veronika. Tax Treaties and Developing Countries. Holanda: Luwer Law Internation, 2014

De BROE, Luc. International Tax Planning and Prevention of Abuse. Doctoral Series, n.º 14, Amesterdão: IBFD, 200

DOUMA, Scored; ENGELE, Frank. The legal status of the  OECD Commentaries. Holanda: IBFD, 2008

DUBERGÉ, Jean. Dédramatiser l’impôt. Presses Universitaires d’Aix-Marseille – Faculté de Droit et de Science Politique d’Aix-Marseille, 1994

EINAUDI, Luigi. Mitos y paradojas de la justicia tributaria. Ediciones Ariel, 1963

FISHER, Jasmine M.. Fairer Shores: Tax Havens, Tax Avoidance, and Corporate Social Responsibility. Boston University Law Review,  Vol. 94, n.º1, Jan. (2014), p.337-365

FETT, Emily. Triangular cases: the application of bilateral income tax treaties in multilateral situations. Holanda: IBFD, 2014

WILDE, Maarten Floris de. Sharing the pie: taxing multinationals in a global market. Holanda: IBFD, 2017

HAUFLER, Adress; NORBACK, Pehr-Johan e PERSSON, Lars. Entrepreneurial innovations and taxation. Jornal of Public Economics, Vol. 113, 2014, p. 13-31

KAYE, Tracy A. Innovations in the War on Tax Evasion. Brigham Young University law Review, Vol. 2, n.º5 (2014), p. 363-413.

LEE, Dongwon – How Does Social Capital Reduce the Size of the Shadow Economy? Global Economic Review, Vol. 42, n.º3 (2013), p. 251-268

MEYER, Lloyid. GANAHL, Joseph. Taxing Social Enterprise. Standford Law Review, Vol. 66, n.º1311 (2014), p. 387-442

MURPHY, Liam; Nagel, Thomas. The myth of ownership. Taxes and Justice.Oxford University Press, 2002 (doi 10.1093/0195150163.001.0001)

OCDE, Harmuful tax competion. An emerging global issue. 1998

PEREIRA, Paula Rosado. Princípios do Direito Fiscal Internacional – Do paradigma Clássico ao Direito Fiscal Europeu. Almedina, 2010

PIRES, Manuel. Da dupla tributação jurídica internacional sobre o rendimento. Lisboa: Centro de Estudos Fiscais, 1984

PIRES, Rita Calçada. A pedra filosofal fiscalDa metodologia e do método no Direito Fiscal. Fisco, n.º 117/118, Dezembro de 2004, ano XV, pág. 71 e ss

PIRES, Rita Calçada. Consensualismo Fiscal. Notas para Reflexão. Revista FISCO, Ano XVII, n.º 122/123-124/125 (2007)

PIRES, Rita Calçada. Tributação Internacional do Rendimento Empresarial gerado através do Comércio Electrónico. Desvendar mitos e construir realidades. Almedina, 2011

SHAXSON, Nicholas. O’HAGAN, Ellie Mae. A competitive tax system is a better tax system. The New Economics Foundation/Tax Justice Network Mythbuster, Apr. (2013)

SLEMROD, Joel. Cheating Ourselves: The Economics of Tax Evasion. Journal of Economic Perspective, Vol. 21, n.º1 (2007), p.25-40

THOMAS, Kathleen Delaney. The Psychic Cost of Tax Evasion. Boston College Tax Review, Vol. 56, Sep. (2014), p.617-670.

WEBER, Denis. EU Law and the building of global supranational tax law: EU BEPS and the State Aid. Holanda: IBFD, 2017

WEBER, Dennis; MARRES, Otto. Taxing the financial sector. Financial taxes, bank levies and more. Holanda: IBFD, 2012