Autor/-in: Paulo Arthur Cavalcante Koury

Paulo Arthur Cavalcante Koury is a Tax Law Professor in the Universidade Presbiteriana Mackenzie, in São Paulo, Brazil. He is a former post-doctoral researcher in the Max Planck Institute for Tax Law and Public Finance. Doctorate and Masters in Tax Law from the University of São Paulo ("summa cum laude"). LLM from the University of Cambridge. Specialization in IFRS (International Financial Reporting Standards) from FIPECAFI (affiliated with the University of São Paulo). Author of the books "Form and Substance in Tax Law" (published in portuguese and spanish), "Regulatory Competence in Tax Law" (portuguese) and "Brazilian Taxation of Societies Resident Abroad" (portuguese). Published more than 50 articles and book chapters, including articles published in English in the journals Bulletin for International Taxation, European Taxation (IBFD) and Intertax. Tax Attorney with 14 years of experience in consultancy and litigation. Ranked in the Chambers & Partners Brazil and Global Guides since 2022.