Pedro Guilherme Lindenberg Schoueri, Author at Kluwer International Tax Blog

By Pedro Guilherme Lindenberg Schoueri

PhD by the Vienna University of Economics and Business and Tax Associate in Sao Paulo

He studied law at the University of Sao Paulo (USP), where he graduated in 2012 (LL.B.). Later in 2013 and 2014, Pedro also received LL.M. degrees from the Ludwig Maximilians Universitat (LMU) and from the University of Michigan. He successfully finished the Doctoral Program in International Business Taxation (DIBT) in July 2018 and has since been working as a tax associate for a law firm in Sao Paulo.

GloBE, IIR, Pillar II

Who is the “taxpayer” for the IIR and why it does matter

Pedro Guilherme Lindenberg Schoueri (PhD by the Vienna University of Economics and Business and Tax Associate in Sao Paulo) and Ricardo André Galendi Júnior (Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados)/August 16, 2022August 15, 2022 /Leave a comment

1. The IIR and the top-down approach It has become commonplace that the current OECD and Inclusive Framework (IF) proposals to address the tax challenges of the digital economy will represent a fundamental overhaul of the international tax system as we know it. As time passes, the international community has time to digest these possible…