| 000 | 01383nab a2200253 c 4500 | ||
|---|---|---|---|
| 999 |
_c142568 _d142568 |
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| 003 | ES-MaIEF | ||
| 005 | 20220519105920.0 | ||
| 007 | ta | ||
| 008 | 200910s2020 ne ||||| |||| 00| 0 eng d | ||
| 040 |
_aES-MaIEF _bspa _cES-MaIEF |
||
| 041 | 0 | _aeng | |
| 100 | 1 |
_968248 _aOliveira, Ludmila |
|
| 245 | 0 | 0 |
_aTransnational tax law-making in Brazil _c Ludmila Oliveira & Tarcisio Magalhaes |
| 260 | _c2020 | ||
| 504 | _aBibliografía | ||
| 520 | _aThis 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. | ||
| 650 | 4 |
_aPOLITICA FISCAL _948067 |
|
| 650 | 4 |
_aIMPUESTOS _947460 |
|
| 650 | 4 |
_aHISTORIA ECONOMICA _945401 |
|
| 650 | 4 |
_aBRASIL _933442 |
|
| 700 | 1 |
_967160 _aMagalhães, Tarcisio Diniz |
|
| 773 | 0 |
_9162937 _oOP 2141/2020/8/9 _tIntertax _w(IEF)55619 _x0165-2826 _gvolume 48, issues 8-9, August-September 2020, p. 708-718 |
|
| 942 | _cART | ||