Transnational tax law-making in Brazil Ludmila Oliveira & Tarcisio Magalhaes
By: Oliveira, Ludmila
.
Contributor(s): Magalhães, Tarcisio Diniz.
Material type: 
ArticlePublisher: 2020Subject(s): POLITICA FISCAL | IMPUESTOS | HISTORIA ECONOMICA | BRASIL
In:
Intertax volume 48, issues 8-9, August-September 2020, p. 708-718Summary: This article explores the process of norm migration through the study of one tax expert, Victor Thuronyi. It situates the literature on the role of experts in tax norm migration and identifies core themes and gaps in the tax transplant literature; explores five themes, connected to the literature on the role of tax experts and tax transplants, that arise from a study of Victor Thuronyi’s contributions to tax transplantation; and concludes with some reflections on the benefits and challenges of having highly specialized, non-insider tax experts engaged in the exercise of drafting tax laws.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2020/8/9-3 (Browse shelf) | Available | OP 2141/2020/8/9-3 |
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| OP 2141/2020/8/9-14 Tax Policy and the COVID-19 Crisis | OP 2141/2020/8/9-15 International Tax in the Time of COVID-19 | OP 2141/2020/8/9-2 Portrait of a tax transplant artist | OP 2141/2020/8/9-3 Transnational tax law-making in Brazil | OP 2141/2020/8/9-4 The study of the BEPS 4 minimum standards as a legal transplant | OP 2141/2020/8/9-5 COVID-19 and beyond | OP 2141/2020/8/9-6 Tax and fiscal policy in response to the Coronavirus crisis |
Bibliografía
This article explores the process of norm migration through the study of one tax expert, Victor Thuronyi. It situates the literature on the role of experts in tax norm migration and identifies core themes and gaps in the tax transplant literature; explores five themes, connected to the literature on the role of tax experts and tax transplants, that arise from a study of Victor Thuronyi’s contributions to tax transplantation; and concludes with some reflections on the benefits and challenges of having highly specialized, non-insider tax experts engaged in the exercise of drafting tax laws.
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