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Research Interests

Tax Law, International Taxation, Comparative Tax Law and European Tax Law.

Additional Information

Tax Law Professor at Rio de Janeiro State University. Federal Judge at 2nd Regional Federal Court.

Other Information

Publications

Articles

GOMES, M. L. The DNA of the Principal Purpose Test in the Multilateral Instrument. INTERTAX (DEVENTER), v. 47, p. 66-90, 2019.

GOMES, Marcus Lívio; PIMENTEL, E. . Tax Planning in Brazil:Legal Reasoning and Constitutional Process in Brazilian Supreme Court. Revista eletrônica de direito processual, v. 20, p. 362-383, 2019.

GOMES, Marcus Lívio; ABREU, P. S. . Corporate Social Responsability and Tax Planning: from Private to Public Regulation. Estudos Tributarios e Aduaneiros do IV Seminario Carf (coord. GOMES, Marcus Livio, OLIVEIRA, Francisco Marconi de). CARF, pp. 19-53, 2019.

GOMES, Marcus Lívio. Implementation in practice of the principal purpose test in the Multilateral Convention. INTERTAX (DEVENTER), v. 46, p. 45-57, 2018.

GOMES, Marcus Lívio. International Taxation and the Challenges for Multilateralism in the Context of the OECD Multilateral Instrument. BULLETIN FOR INTERNATIONAL TAXATION, v. 72, p. 87-98, 2018.

GOMES, Marcus Lívio; MANSUR, D. O. U. . The Brazilian 'sixth method' and BEPS Action 10 : transfer pricing control on commodity transactions. International Transfer Pricing Journal, v. 25, p. 116-125, 2018.

GOMES, Marcus Lívio. O Procedimento Amigável nos Tratados para Evitar a Dupla Tributação da Renda Celebrados pelo Brasil e o Relatório Final do Plano de Ação 14 do BEPS de 2015: Conciliação, Mediação ou Arbitragem?. O Novo Processo Civil Brasileiro. Temas relevantes - Estudos em homenagem ao Professor, Jurista e Ministro Luiz Fux. 1ed.Rio de Janeiro: GZ, 2018, v. 2, p. 215-241.

FERRAZ, D. ; GOMES, Marcus Lívio . PERSPECTIVA BRASILEÑA SOBRE LOS MEDIOS DE IMPUGNACIÓN TRIBUTARIA. REVISTA DE DIREITO INTERNACIONAL ECONÔMICO E TRIBUTÁRIO, v. 12, p. 132-207, 2017.