TAX PLANNING IN BRAZIL: LEGAL REASONING AND CONSTITUTIONAL PROCESS IN BRAZILIAN SUPREME COURT

As in many countries around the world, the debate about tax planning concerns its limits, and there is a clash between two perspectives on the subject. On the one hand, there is a traditional perspective, whose advocates argue for the need to preserve the legal security of the taxpayer and the use o...

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Bibliographic Details
Published in:Revista Eletrônica de Direito Processual
Main Authors: Marcus Livio Gomes, Érico Pimentel
Format: Article
Language:English
Published: Universidade do Estado do Rio de Janeiro 2019-04-01
Subjects:
Online Access:https://www.e-publicacoes.uerj.br/index.php/redp/article/view/42214/29257