English (United Kingdom)

https://curated-unify.zendy.io/wp-json/zendy-region/v1/featured_content/oa?rat=en

https://curated-unify.zendy.io/wp-json/zendy-region/v1/highlighted_journal/

Global: Zendy Plus annual

Presents the access of premium content as premium feature

Premium Content

Presents the keyphrase highlighting as premium feature

Keyphrase Highlighting

Presents the summarisation as premium feature

Summarisation

Insights

Presents the pdf analysis as premium feature

PDF Analysis

Presents the zaia usage as premium feature

ZAIA

Global: Zendy Tools annual

Global: Zendy Free Plan

Global: Zendy Tools monthly

Global: Zendy Plus monthly

The study aims to analyze whether the normative attempts of regulating the Brazilian General Anti Avoidance Rule – GAAR –, sets forth by the sole paragraph of article 116 of the Brazilian Tax Code, in fact, RDTA 39 IBDT | INSTITUTO BRASILEIRO DE DIREITO TRIBUTÁRIO Revista Direito Tributário Atual | ISSN 1982-0496 Revista Direito Tributário Atual, n.39, p. 414-432 2018. 415 have influenced the case law provided by the Brazilian Administrative Court of Tax Appeals (CARF), through the application of the business purpose doctrine and the abuse of form institute, as a criterion to disregard abusive tax planning, without such concepts have being established by the Brazilian Legislation.

Tentativas de Regulamentação da Norma Antielisiva Brasileira e a Influência na Produção Jurisprudencial do Conselho Administrativo de Recursos Fiscais