Belisa Ferreira Liotti, LL.M.

Publications

Research output per year 2019 2022 2023 2024

• 9 Journal article
• 3 Chapter in edited volume
• 2 Other scientific publications
• 1 Working Paper/Preprint

Research output per year

Research output per year

Search results

• 2024

  The Subject-to-Tax Rule under Pillar Two

  Ferreira Liotti, B., 2024, In: World Tax Journal. 16, 1

  Publication: Scientific journal › Journal article › Research › peer-review
• 2023

  Challenges at the intersection between investment provisions in regional trade agreements and implementation of the GloBE Rules under Pillar Two

  Maina, R. W., Ferreira Liotti, B. & Owens, J., 26 Apr 2023, In: Transnational Corporations. 30, 1, p. 49-77

  Publication: Scientific journal › Journal article › Research › peer-review

  Open Access

• Klaus Vogel Lecture 2023 – The Origins of destination based income taxation: United States and International Tax Perspectives

  Ferreira Liotti, B., 2023

  Publication: Other publications › Other scientific publications

• Tax Incentives and the Global Minimum Tax in the Extractive Industries: E/C.18/2023/CRP.39

  Ferreira Liotti, B., 2 Oct 2023, United Nations Publications.

  Publication: Other publications › Other scientific publications

• The Impact of the Global Minimum Tax under Pillar Two on Common Tax Incentives Adopted in Asia-Pacific: WU GTPC Working Paper

  Owens, J., Ferreira Liotti, B. & Lazarov, I., 2023.

  Publication: Working/Discussion Paper › Working Paper/Preprint

• The Relevance of Articles 10 (4), 11 (4), and 12 (3) of the OECD Model

  Blum, D. & Ferreira Liotti, B., Sept 2023, Priority Rules in Tax Treaties: The relation between the different distributive rules in the OECD and the UN Model Convention. Kofler, G., Lang, M., Staringer, C., Schuch, J., Rust, A., Spies, K. & Szudoczky, R. (eds.). Amsterdam: IBFD, p. 95-132 (WU - Tax Law and Policy Series, Vol. 28).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• U.N. Tax Committee Confident It Can Attain Ambitious Mandate

  Ferreira Liotti, B., Maina, R. W., Barbosa Moura, M. H., Ndubai, J. W. & Lazarov, I., 13 Feb 2023, In: Tax Notes International. 109

  Publication: Scientific journal › Journal article

• 2022

  Limits of International Cooperation: The Concept of “Jurisdiction Not to Tax” from the BEPS Project to GloBE

  Ferreira Liotti, B., 2022, In: Bulletin for International Taxation. 76, 2, p. 63 - 81

  Publication: Scientific journal › Journal article › Research › peer-review

• Taxpayers’ Data Protection: Do International, Regional, and Domestic Instruments Guarantee Adequate Rights in Tax (A)EoI?

  Ferreira Liotti, B., 2022, In: Intertax. 50, 2, p. 138

  Publication: Scientific journal › Journal article › Research › peer-review

• Tax Sparing

  Pistone, P. & Ferreira Liotti, B., 2022, Exemption Method and Credit Method: The Application of Article 23 of the OECD Model., G. K. E. A. (ed.). Amsterdam: IBFD, p. 211-264 (WU - Tax Law and Policy Series, Vol. 24).

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• The Treatment of Tax Incentives under Pillar Two

  Ferreira Liotti, B., Ndubai, J. W., Maina, R. W., Lazarov, I. & Owens, J., 29 Aug 2022, In: Transnational Corporations. 2, 2, 24 p.

  Publication: Scientific journal › Journal article › peer-review
• 2021

  Troca de Informações Fiscais e o Direito ao Sigilo nas Perspectivas Doméstica e Internacional: Análise à Luz dos Requisitos Fixados pelo STF nos Precedentes de 2016

  Ferreira Liotti, B. & de Mattos Marques, T., 2021, In: Revista de Direito Tributário Internacional. 9, p. 177

  Publication: Scientific journal › Journal article › Research › peer-review

• What Does the OECD’s Minimum Tax Proposal Mean for Brazil’s CFC Regime?

  Ferreira Liotti, B., 2021, In: Tax Notes International. 104, 4, p. 307

  Publication: Scientific journal › Journal article › Research › peer-review

• 2020

  Hybrid Entities in Tax Treaty Law: Issues, their Source and Possible Solutions

  Ferreira Liotti, B., 2020, Hybrid Entities in Tax Treaty Law. Govind/Van West (ed.). Vienna: Linde Verlag, p. 3 - 23

  Publication: Chapter in book/Conference proceeding › Chapter in edited volume

• 2019

  Conceito de insumo para fins de crédito de PIS/Cofins: parâmetros para aplicação do precedente do STJ

  Ferreira Liotti, B. & de Mattos Marques, T., 2019, In: Revista de Direito Tributario Atual. 43

  Publication: Scientific journal › Journal article › Research output without info reviewable/not-reviewable