Elisão e norma antielisiva

Completabilidade e sistema tributário

Authors

Charles William McNaughton

Publisher

Noeses, São Paulo

Year

2014

Pages

596

Foreword

Paulo de Barros Carvalho

Book version of the author’s doctoral thesis at PUC-SP. It examines the boundary between tax avoidance and tax evasion and the reach of anti-avoidance rules in the Brazilian system, with a critical analysis of the business-purpose requirement.

Contents

1. 01Completeness and the legal system
2. 02Completability and the tax system
3. 03Completability and private law: the interaction between tax law and private law
4. 04Tax avoidance
5. 05Tax evasion
6. 06Anti-avoidance rules
7. 07Anti-evasion rules
8. 08Avoidance in individual cases: a critical analysis of the business purpose requirement
9. 09Limits of avoidance and of the anti-avoidance rule
10. 10Conclusions