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A Critique Of The Private Law Approach To Tax Interpretation In Brazilian Scholarship, Ivan Ozai

Articles & Book Chapters

In this paper, I point out that since the late 1960s, Brazilian tax law scholarship has increasingly rejected any attempt to integrate economic perspectives in the interpretation of tax legislation. The prevailing theory suggests that tax jurisdictions established in the Brazilian Constitution should be interpreted based on concepts from private law and should disregard any consideration of the economic context referred to by the constitutional legislator. Building on Luhmann’s systems theory, which suggests that operational closure of the legal system requires cognitive openness to other social subsystems, I argue that the predominant Brazilian tax theory (which I call private law …

Uncertain Regional Urbanism In Venezuela. Government, Infrastructure And Environment, Fabio Capra-Ribeiro

Faculty Publications

Uncertain Regional Urbanism in Venezuela explores the changes cities face when they become metropolises, forming expanding regions which create both potential and problems within settlements. To do so, it focuses on three metropolitan areas located in Venezuela’s Center-North region: Caracas, Maracay and Valencia, designated as "Camava."

Considering three core topics, government and territorial administration, infrastructure and environment, as well as looking at the reciprocal impact, this book describes and analyzes the determinant variables that characterize the phenomenon of regional urbanization in this area and in the wider Global South. It includes documentary research, semi-structured interviews and Delphi methodology, involving a …

El Reajuste De La Derecha Colombiana. El Éxito Electoral Del Uribismo, Laura Gamboa Gutierrez

Political Science Faculty Publications

Objetivo/contexto: este artículo busca explicar el éxito electoral de Iván Duque en las elecciones de 2018. La victoria del candidato uribista es paradójica por dos razones. Primero, Duque hizo campaña contra el proceso de paz, uno de los logros más importantes en la historia reciente colombiana y un paso importante para reducir la violencia y fortalecer la democracia del país. Segundo, Duque era el candidato más inexperto de la derecha. Logró derrotar a políticos más visibles, con más trayectoria y mejor acceso a maquinarias electorales. Metodología: El texto presenta un estudio de caso que triangula información de fuentes primarias y …

Mapping The Presence Of Latin American Art In Canadian Museums And Universities, Alena Robin

Hispanic Studies Publications

This essay overviews how Canadian museums and universities have historically accessioned Latin American visual culture and identifies potential ways of sustaining interest, streamlining initiatives, and promoting access. The larger project aims at contributing to a hemispheric and transnational understanding of the history and growth in Canada of the field of Latin American art and its subfields of Pre-Columbian, colonial, modern, and contemporary art. While the study of art history among Canadian museums and universities has kept up with the decades-long interest in Latin American art and visual culture, there remain considerable challenges in bringing Latin American art to the forefront …

Clemson Commencement Program, December 2016, Clemson University

Clemson Commencement Programs

No abstract provided.

2010 Commencement - Graduate - Center For Psychological Studies, Criminal Justice Institute, Farquhar College Of Arts And Sciences, Graduate School Of Computer And Information Sciences, Graduate School Of Humanities And Social Sciences, H. Wayne Huizenga School Of Business And Entrepreneurship And Oceanographic Center, Nova Southeastern University

NSU Commencement Programs

No abstract provided.

Tradición Y Ruptura En La Poesía De Carlos De La Ossa, Gustavo A. Chaves

Masters Theses 1911 - February 2014

ABSTRACT TRADITION AND RUPTURE IN THE POETRY OF CARLOS DE LA OSSA FEBRUARY 2009 GUSTAVO ADOLFO CHAVES B.A., UNIVERSITY OF COSTA RICA M.A. UNIVERSITY OF MASSACHUSETTS-AMHERST Directed by: Professor Márgara Russotto, Ph.D. The present thesis examines the seven poetry books by Costa Rican poet Carlos de la Ossa (San José, 1946) entitled Imprimatur. This author is of one of Costa Rica’s post avant-garde poets who most clearly expresses the coexistence of a traditional lyric style (centered around the themes of love, God and loneliness, for instance) and everyday language (through records of political facts and personal experience) in his poetry. …

1999 May 15

Commencement Programs

No abstract provided.

University Of New Mexico Board Of Regents Minutes For December 14, 1995, University Of New Mexico Board Of Regents

Board of Regents Meeting Minutes

Minutes from the 1995-12-14 Board of Regents Meeting