The International Center of Tax Studies – CIEST was founded by Professor Heleno Torres in 2006 for the studies of relevant and current issues pertaining to tax law. It is aimed at addressing the main problems of the Brazilian Tax System and the production of scientific texts from such detailed analysis, in order to contribute to the improvement of the relations between Tax Authorities and Taxpayers, reduce conflicting tax issues and to provide means to improve the laws and institutes of the Brazilian Tax Law.
The CIEST comprises approximately 20 members, all of them having solid experience and enjoying a high reputation in the tax area, most of whom holding a Ph.D. or Master’s degree.Main Topics of Study:
- Tax reform and the simplification of the tax legislation
- Taxation of telecommunications operations
- Interaction between Tax Law and Private Law
- Alternative means to settle tax disputes
- New funding models for public infrastructures
- Fundamental rights and taxation
- Taxation on international trade
- International taxation and international treaties within tax matters
- Improvement of a treaty model applicable to Latin America