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Luís Eduardo Schoueri

Born in São Paulo in 1965. He holds the chair of tax law at the University of São Paulo Law School. He obtained his master’s degree in law (1992) at the University of Munich under the guidance of Professor Klaus Vogel. He achieved the doctor’s (1993) and free professor’s (1996) degree at the University of São Paulo Law School. He is partner of Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados, vice president of the Brazilian Tax Law Institute, vice president of the Chamber of Commerce of São Paulo and member of the Law Academy of São Paulo. He is author of six books in the area of tax law and of several articles published in Brazil and abroad.

Although with its origins in the pioneer North American experience and its classical prototype of federation, Brazilian federalism deviates from the original model and presents its own peculiarities. In an attempt to avoid internal double taxation, the Brazilian Constitution not only granted tax jurisdiction to all levels of government but also allocated the taxes themselves among the three federal subdivisions. This characteristic of the Brazilian tax system has led to relevant outcomes, such as tax jurisdiction conflicts, harmful tax competition among the States (a so-called “tax war”) and an undesirable multiplicity of taxes on consumption which are distributed among the three federal subdivisions and which do not generate reciprocal credits and may be levied in the same production chain. The course is aimed at providing an overview of the Brazilian tax system and its mechanisms, the complexity of which is a challenge to the delicate Brazilian federal arrangement.

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