Syllabus

Title
5112 Brazilian Tax Law
Instructors
Prof. Dr. Luis Eduardo Schoueri
Contact details
Severin.Schragl@wu.ac.at
Type
VUE
Weekly hours
1
Language of instruction
Englisch
Registration
02/13/25 to 02/16/25
Registration via LPIS
Notes to the course
Subject(s) Master Programs
Foreign Tax Law
Foreign Tax Law
Dates
Day Date Time Room
Monday 06/16/25 09:00 AM - 02:00 PM TC.4.01
Tuesday 06/17/25 09:00 AM - 02:00 PM TC.4.03
Wednesday 06/25/25 01:00 PM - 02:00 PM TC.2.02

On this page:

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Contents

This course provides a comprehensive overview of key topics in Brazilian Tax Law.

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Learning outcomes

By the end of this course, students will be able to:

  • Understand the structure and fundamental principles of the Brazilian tax system.
  • Evaluate key challenges within the Brazilian tax system, including inter-state tax competition ("fiscal war").
  • Analyze the impact of Constitutional Amendment No. 132/2025 on consumption taxation in Brazil.
  • Differentiate between the various corporate income tax regimes in Brazil.
  • Identify and assess significant developments in Brazil's tax treaty policy.
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Attendance requirements

> 70% attendance requirement

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Teaching/learning method(s)
Lecture
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Assessment
5% discussion, 5% participation, 90% positive degrees on written exam
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Readings

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Recommended previous knowledge and skills
Knowledge of Austrian national tax law or another domestic tax law is required.
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Availability of lecturer(s)

E-Mail to marcelo.henrique.barbosa.moura@wu.ac.at

 

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Other
Further specific lecturing material will be provided by the institute 2 weeks before the lecture starts.The offered courses change each semester and are usually held by foreign guest professors.
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AI
    1. When writing a seminar paper, the introduction must contain a declaration of the use of AI. If no form of AI was used, a note to this effect is sufficient. If AI was used, the introduction must explain accordingly where and in what form.
    2. For seminar papers, increased attention will be paid to:
  • Whether the processed legal status is up-to-date
  • Correct/existent citations
  • Correct use of abbreviations
  • Comprehension
  • Errors in the outline
Last edited: 2025-02-17



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