Tarcísio Diniz Magalhães, Critical Theory of International Tax Law, Teoria Crítica Do Direito Tributário Internacional, Letramento, 2020

• Autores: Marcus Livio Gomes, Nathalia de Andrade Medeiros Tavares
• Localización: Intertax, ISSN 0165-2826, Vol. 48, Nº. 12, 2020, págs. 1169-1170
• Idioma: inglés
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• Resumen

  • The outstanding book written by Tarcísio Margalhãesraises a genuine critical analysis of the international taxa-tion context and demonstrates how the cross-border taxrules have primarily been conducted by the wealthiestcountries (and in their favour) mostly through interna-tional organizations. It also shows how these rules arecreated for non-global redistribution purposes and, manytimes, to privilege specific countries’interests.