| The treatment of tax incentives under Pillar Two BF Liotti, JW Ndubai, R Wamuyu, I Lazarov, J Owens Transnational corporations 29 (2), 25-46, 2022 | 9 | 2022 |
| Conceito de insumo para fins de crédito de PIS/Cofins: parâmetros para aplicação do precedente do STJ BF Liotti, T de Mattos Marques Revista Direito Tributário Atual, 98-122, 2019 | 3 | 2019 |
| Limits of International Cooperation: The Concept of “Jurisdiction Not to Tax” from the BEPS Project to GloBE BF Liotti https://research.ibfd.org/#/doc?url=/collections/bit/html/bit_2022_02_e2_2 …, 2022 | 2* | 2022 |
| Taxpayers’ Data Protection: Do International, Regional, and Domestic Instruments Guarantee Adequate Rights in Tax (A) EoI?[pre-publication] BF Liotti Intertax 50 (2 [pre-publication]), 2022 | 1 | 2022 |
| Challenges at the intersection between investment provisions in regional trade agreements and implementation of the GloBE Rules under Pillar Two R Wamuyu, BF Liotti, J Owens Transnational Corporations 30 (1), 49-77, 2023 | | 2023 |
| Challenges at the intersection between investment provisions in regional trade agreements and implementation of the GloBE Rules under Pillar Two B Ferreira Liotti, R Wamuyu, J Owens Transnational Corporations Journal 30 (1), 2023 | | 2023 |
| Tax Sparing B Ferreira Liotti, P Pistone Exemption Method and Credit Method: the Application of Article 23 of the …, 2022 | | 2022 |
| The treatment of tax incentives under Pillar Two B Ferreira Liotti, JW Ndubai, R Wamuyu, I Lazarov, J Owens Transnational Corporations Journal 2 (2), 2022 | | 2022 |
| TROCA DE INFORMAÇÕES FISCAIS E O DIREITO AO SIGILO NAS PERSPECTIVAS DOMÉSTICA E INTERNACIONAL:: ANÁLISE À LUZ DOS REQUISITOS FIXADOS PELO STF NOS PRECEDENTES DE 2016 T de Mattos Marques, BF Liotti Revista de Direito Tributário Internacional Atual, 177-212, 2021 | | 2021 |
| What Does the OECD’s Minimum Tax Proposal Mean for Brazil’s CFC Regime? BF Liotti Tax Notes International 104, 2021 | | 2021 |
