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COMPLIANCE EMPRESARIAL TRIBUTÁRIO
O dilema enfrentado por contribuintes e Estados ao redor do mundo, quando se trata de planejamentos tributários, envolve a previsibilidade acerca de quais condutas praticadas com o intuito de reduzir o encargo tributário estão sujeitas à desconsideração pela Administração Pública, com a consequente exigência de tributos cuja incidência se buscava evitar. A multiplicidade de posicionamentos doutrinários e jurisprudenciais sobre o tema, os quais serão apresentados neste trabalho, demonstra o quão sensível é a tomada de decisões sobre um planejamento tributário. Partindo desse cenário, este estudo se destina a analisar a possibilidade de se alcançar maior segurança jurídic...
Tributação e funções econômicas do Estado na Constituição
Pretende-se examinar a relação entre a tributação e a posição do Estado em face da economia à luz da Constituição brasileira de 1988, a partir do debate da contaminação do raciocínio do jurista pela aparente maior "objetividade" do raciocínio econômico, mormente as ideias de "racionalidade econômica" e "eficiência". Em seguida, será retomada a discussão sobre a relação entre Economia e Direito, para o efeito não somente de precisar os campos de que um e outro ramo do conhecimento humano se irão ocupar, os pontos de afastamento e de aproximação entre eles, e, quanto ao Direito, a interface entre o Direito Tributário e o Direito Econômico. Mais adiante, examinam-se as interfaces da tributação com os modos de ação do Estado na realidade econômica, trazendo desde a delegação de serviços públicos, passando pela atuação do Estado no domínio econômico, por absorção e por participação, e a atuação do Estado sobre o domínio econômico, submetendo ao olhar crítico o emprego do dado econômico na construção da jurisprudência do Supremo Tribunal Federal, segundo o que se entende que seja o papel do jurista, diante desse tema.
Women, Business and the Law 2021
Women, Business and the Law 2021 is the seventh in a series of annual studies measuring the laws and regulations that affect women’s economic opportunity in 190 economies. The project presents eight indicators structured around women’s interactions with the law as they move through their lives and careers: Mobility, Workplace, Pay, Marriage, Parenthood, Entrepreneurship, Assets, and Pension. This year’s report updates all indicators as of October 1, 2020 and builds evidence of the links between legal gender equality and women’s economic inclusion. By examining the economic decisions women make throughout their working lives, as well as the pace of reform over the past 50 years, Women, Business and the Law 2021 makes an important contribution to research and policy discussions about the state of women’s economic empowerment. Prepared during a global pandemic that threatens progress toward gender equality, this edition also includes important findings on government responses to COVID-19 and pilot research related to childcare and women’s access to justice.
Essays on Paula Rego
In these powerful and stylishly written essays, Maria Manuel Lisboa dissects the work of Paula Rego, the Portuguese-born artist considered one of the greatest artists of modern times. Focusing primarily on Rego's work since the 1980s, Lisboa explores the complex relationships between violence and nurturing, power and impotence, politics and the family that run through Rego's art. Taking a historicist approach to the evolution of the artist's work, Lisboa embeds the works within Rego's personal history as well as Portugal's (and indeed other nations') stories, and reveals the interrelationship between political significance and the raw emotion that lies at the heart of Rego's uncompromising i...
Chronology of Portuguese Literature
This is the first Chronology of Portuguese Literature to be published in any language. It presents a comprehensive year-by-year list of significant and representative works of literature published mainly in Portuguese from 1128 to the beginning of the current millennium. As a reference tool, it displays the continuity and variety of the literature of the oldest European country, and documents the development of Portuguese letters from their origins to the year 2000, while also presenting the year of birth and death of each author. This book is an ideal resource for students and academics of Portuguese literature and Lusophone cultures.
Self Portrait in Green
'NDiaye is a hypnotic storyteller with an unflinching understanding of the rock-bottom reality of most people's life.' New York Times ' One of France's most exciting prose stylists.' The Guardian. Obsessed by her encounters with the mysterious green women, and haunted by the Garonne River, a nameless narrator seeks them out in La Roele, Paris, Marseille, and Ouagadougou. Each encounter reveals different aspects of the women; real or imagined, dead or alive, seductive or suicidal, driving the narrator deeper into her obsession, in this unsettling exploration of identity, memory and paranoia. Self Portrait in Green is the multi-prize winning, Marie NDiaye's brilliant subversion of the memoir. Written in diary entries, with lyrical prose and dreamlike imagery, we start with and return to the river, which mirrors the narrative by posing more questions than it answers.
Empty Wardrobes
A previously untranslated classic of Portuguese feminist literature originally published in 1978, Carvalho's Empty Wardrobes introduces English-speaking readers to a forgotten and underappreciated woman writer a la recent publishing sensations Lucia Berlin, Natalia Ginzburg, Ingeborg Bachmann, Silvina Ocampo, and Armonia Somers. Empty Wardrobes is a tightly plotted, highly entertaining read, that, thanks to an ingenious detached narrative technique (one that makes the plot all the more fun to revisit and rethink), is both darkly humorous and devastatingly true.
