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Tratamento tributário do livro eletrônico e do leitor de livro eletrônico
This paper discusses the applicability, on the E-Book and the E-Book Reader, of the tax immunity of books, newspapers, journals and paper for the printing, conveyed in Article 150, VI, 'd', of the Brazilian Constitution. ...
Beneficial owner: do direito tributário internacional ao civil law
This paper is proposed to analyze the Beneficial Owner concept, considering national and international doctrines, some of the most important cases regarding the mentioned concept, and comparing its applicability within ...