Law Commons^™

Transfer Pricing: Un Guidelines -- Brazil, Richard Thompson Ainsworth

Faculty Scholarship

The UN Practical Manual on Transfer Pricing for Developing Countries endeavors to provide “clearer guidance on the policy and administrative aspects of applying transfer pricing analysis.” Chapter 10 is particularly noteworthy. It sets out specific country practices. The rules in Brazil, China, India and South Africa are offered as templates for developing countries to follow.

This article considers the Brazilian contribution to Chapter 10. Although some writers believe that developing countries should adopt the Brazilian model this article suggests otherwise. Even though it is a theoretically simple system, some aspects of the Brazilian model consistently work to the fiscal disadvantage …

Stopping Mtic -- With A 3rd Invoicing Directive, Richard Thompson Ainsworth

Faculty Scholarship

A Third Invoicing Directive for the EU VAT seems to be a foregone conclusion. Corrections are needed in the Second Invoicing Directive. The hallmark of the next Directive will be its application of digital invoice technology. The Commission’s proposals will include adoption of tax-technology advances in invoice-control that are currently in use outside the EU. The next Invoicing Directive will require comprehensive e-invoicing, invoices that are digitally signed, and invoices that are fed into a system of relational databases that match transaction data across the Single Market. There will be real-time EU sales/purchases lists, and remote/real-time audit functionality.

This will …

A Convenient Path For The Brazilian Branches Of Government: Executive Supremacy, Carlos Bolonha

Schmooze 'tickets'

No abstract provided.

Hard, Soft & Uncertain: The Guarani Aquifer And The Challenges Of Transboundary Groundwater, David N. Cassuto

Elisabeth Haub School of Law Faculty Publications

This Article begins with an overview of the ecology of the Guarani Aquifer region before turning to the legal and ecological problems it faces. Because the majority of the Guarani Aquifer underlies Brazil (with the rest residing below Argentina, Paraguay, and Uruguay), the laws and policies of Brazil have a significant managerial impact. Consequently, the Brazilian legal regime forms the focus of the first Part of the Article. The Article then analyzes the international transboundary framework before turning to the recently enacted Agreement on the Guarani Aquifer. This Agreement, signed but not yet ratified by four countries, represents a major …

Brazil's Economic Success: Between The Classic And The New Developmental State Models, Gabriel Garcia

Faculty of Law, Humanities and the Arts - Papers (Archive)

In the aftermath of the Asian financial crisis, developing countries began questioning the neo-liberal development paradigm embedded in the so-called ‘Washington Consensus’ sponsored by international financial institutions such as the World Bank and the International Monetary Fund (IMF). The debate was reopened to discuss not only about which economic model was most suitable to promote development but also the role of the government and law in the development process.

A Series Of Unfortunate Events In Rio, Or What I Did On My Summer Vacation, Becky Jacobs

College of Law Faculty Scholarship

This essay describes a particular “day in the life” of the author in Rio de Janeiro and explores how it could be perceived as a series of experiential metonyms for a number of concepts related to the authority and influence of law in Brazilian society.

Dignité/Dignidade: Organizing Against Threats To Dignity In Societies After Slavery, Rebecca J. Scott

Book Chapters

This chapter is not an attempt to join the fractious debate over philosophical first principles or juridical first usages of the term 'dignity'. Instead, it explores the tight connection between the institution of slavery and the giving of specific meanings to the concept of dignity, in particular times and particular places. To explore the dynamics of the intertwined process of creating and drawing upon meaning for the terms 'dignity' and 'slavery', I examine two historical movements that emerged after formal abolition.

Managing Global Supply Chains: Coca Cola And Sugar In Brazil, Caroline Bradley

Articles

No abstract provided.

The Importance Of Information And Participation Principles In Environmental Law In Brazil, David N. Cassuto, Romulo S.R. Sampaio

Elisabeth Haub School of Law Faculty Publications

This article explores the two different kinds of uncertainty, ‘hard’ uncertainty (unknown unknowns) and ‘soft’ uncertainty (known unknowns), in the context of environmental law decision making. First, the authors argue that these different categories should not be treated the same when facing decisions under uncertainty. To deal with these different uncertainties, a tiered risk analysis process is called for, using participatory techniques to turn hard uncertainty into (more manageable) soft uncertainty as well as to increase the legitimacy of environmental decision making, even in cases of hard uncertainty. This methodology can and should apply to all instances of domestic, transnational …

A Series Of Unfortunate Events In Rio, Or, What I Did On My Summer Vacation, Becky Jacobs

College of Law Faculty Scholarship

This essay describes a particular “day in the life” of the author in Rio de Janeiro and explores how it could be perceived as a series of experiential metonyms for a number of concepts related to the authority and influence of law in Brazilian society.

The Long, Lingering Shadow: Slavery, Race, And Law In The American Hemisphere (Introduction), Robert J. Cottrol

GW Law Faculty Publications & Other Works

This essay is the introduction to the recently published book, The Long, Lingering Shadow: Slavery, Race , and Law in the American Hemisphere (University of Georgia Press, 2013). Students of American history know of the law’s critical role in developing a system of racial hierarchy in the United States. The Long, Lingering Shadow shows that this history is best appreciated in a comparative perspective. The volume looks at the parallel legal histories of race relations in the United States, Brazil, and Spanish America. It takes the reader on a journey that begins with the origins of New World slavery in …