Expert Group "Public Economic Disputes
and International Taxation, International Mediation & Ad hoc Arbitration"
The BRICS Law Institute does carry out not only research and educational projects in the field of comparative and international law in relation to the jurisdictions of the BRICS countries, but also provides the functioning of mediation groups and ad hoc arbitration in so far as it is provided for by national law of the Contracting States and their international agreements.
Experts from BRICS countries
BRAZIL, University of São Paulo, Law School
Prof. Dr. Luís Eduardo Schoueri
Full Professor at the University of São Paulo Law School; Partner of the law firm «Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados»; Vice President of the Brazilian Tax Law Institute (IBDT); member of the Law Academy of São Paulo; member of the Council for Legal and Legislative Issues of São Paulo’s Industries Federation (FIESP); Vice President of the São Paulo’s Commercial Association (ACSP); and Counselor of the Brazil-Germany Chamber of Commerce and Industry. He is author of several books and articles on tax law. He has lectured as Visiting Professor at the University of Florida Levin College of Law, the University Paris I Pantheon-Sorbonne and the Vienna University of Economics and Business.
BRAZIL, National Confederation of Industry of Brazil
Dr. Romero J.S. Tavares
Researcher (DIBT/PhD) and Lecturer at the Global Tax Policy Center and Transfer Pricing Center of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business, Wirtschaftsuniversität Wien (WU). Mr. Tavares is a licensed attorney-at-law, and was a senior partner of major international consulting firms, where he developed a career for over 20 years in international tax advisory and corporate tax controversy in Detroit, Michigan and in São Paulo, Brazil. Since 2014, Mr. Tavares is a Vice-President of Supply Chain Design Tax & Trade, at Flextronics International Ltd (NASDAQ: FLEX) based in Vienna, Austria and in San Jose, California. Mr. Tavares is also an International Tax Policy Advisor to the National Confederation of Industry of Brazil (CNI) and to other countries and international organizations. Mr. Tavares holds a Law Degree (LL.B) from Universidade Católica de Pernambuco (Recife, Brazil) and a Master of Business Administration (M.B.A.) Degree with an emphasis in International Business from the University of Detroit, and attended numerous post-graduate courses at leading institutions such as INSEAD and Harvard Law School.
RUSSIA, Ural State Law University, Eurasian Research Centre for Comparative and International Tax Law,
Financial University under the government of the Russian Federation
Prof. Dr. Danil V. Vinnitskiy
Head of the Eurasian Research Centre for Comparative and International Finance Law and Head of the Department of Tax and Financial Law of the Ural State Law University. He has authored more than 200 publications and is the General Editor of the Russian Yearbook of International Tax Law. He is a member of the European Association of Tax Law Professors and of the Presidium of the International Association of Financial Law as well as a member of diverse scientific councils. He has lectured as Visiting Professor at the Vienna University of Economics and Business and the Financial University under the government of the Russian Federation.
INDIA, National Institute of Public Finance and Policy, New Delhi
Dr. D.P. Sengupta
joined the Indian Revenue Service in 1975 and retired as Chief Commissioner of Income Tax (Central), Delhi. He served as Joint Secretary in the Tax Policy and Legislation Division of the Ministry of Finance. He is also the former Joint Secretary of the Foreign Tax Division in the Ministry of Finance and was the Competent Authority for India. He is currently the Principal Consultant to the National Institute of Public Finance and Policy, New Delhi.
CHINA, Renmin University of China (RUC), Beijing
Tianlong Hu
Associate Professor of Law at Renmin University of China (RUC), LLM Supervisor and Examiner, Research Fellow at RUC International Monetary Institute, LLM in Research Fellow at International Tax Program at University of Michigan Law School (since 2010), Visiting Professor of Law at Levin College of Law at University of Florida (2014) and Post-doctoral Research Fellow at the International Finance Institute of the Bank of China (Headquarters).
CHINA, East China University of Political Science and Law
Dr. Li Na
Lecturer/ Post-doc Research Fellow at East China University of Political Science and Law Na Li graduated from the Fudan University Law School (Shanghai, China) where she obtained LL.B degree in 2001. Later in 2009 she held LL.M degree in Taxation in Boston University School of Law (USA) and defended her Ph.D thesis in Law in 2015 at Vienna University of Economics and Business (Vienna, Austria).
Dr. Na Li holds lectures at East China University of Political Science and Law in Shanghai, China for the courses of International Tax Law and International Trade Law; Monash University in Melbourne, Australia for the course of Chinese taxation; Vienna University of Economics and Business (WU) in Vienna, Austria for the course of Introduction to Tax Treaty Law; Zhejiang University Law School in Hangzhou, China and others.
Na Li is admitted to the China Bar in 2005 and Boston Bar in 2009. Spheres of her interests cover International tax law, international trade law, Chinese laws, EU tax law and the U.S. tax law.
SOUTH AFRICA, Faculty of Law of the University of Cape Town
Prof. Dr. Johann Hattingh
Advocate of the High Court of South Africa and Associate Professor, Faculty of Law of the University of Cape Town, where he teaches the master’s degree in international tax. He has been practicing international tax law mostly with PwC. He has conducted his doctoral research at the Centre for Tax Law at the Law Faculty of the University of Cambridge.
SOUTH AFRICA, Tax Institute for Fiscal Research, University of Cape Town
Dr. Craig West
Head of Department of Finance and Tax and the UCT Tax Institute for Fiscal Research, Associated Professor, Chartered Accountant (SA) and registered tax practitioner. He obtained PhD in 2009.
Craig also serves as the Secretary-General of the South African branch of the International Fiscal Association. The two major research projects which Craig West is engaged in, are namely:
1) Sustainable Tax Governance in Developing Countries through Global Tax Transparency (DeSTaT), funded by the Research Council of Norway (2012 - 2017).
2) Special Tax Zones, a collaborative research project under the auspices of the International Bureau of Fiscal Documentation (IBFD) (started in 2016).
Craig West teaches International Tax; Capital gains tax; research methods in tax; supervision (Masters and PhD), has number of publications in legal reviews and books.
Experts from other regions of the world
NORTH AMERICA, Levin College of Law, University of Florida
Yariv Brauner
University of Florida Research Foundation Professor and a Professor of Law with the Levin College of Law at the University of Florida. He has previously taught at NYU -where he received his Masters and doctorate degrees. Dr. Brauner has been a Visiting Professor or a guest lecturer in various universities across the world. He is an author of articles published in professional journals and law reviews and a co-author of U.S. International Taxation – Cases and Materials.
EUROPEAN UNION, International Bureau of Fiscal Documentation, Amsterdam
Pasquale Pistone
Academic Chairman of IBFD, Jean Monnet ad Personam Professor of European Tax Law and Policy at WU Vienna University of Economics and Business, Associate Professor of Tax Law at the University of Salerno, Professor Honoris Causa at the Ural State Law University, member of the Junge Kurie of the Austrian Academy of
Sciences, editor of the World Tax Journal and of the IBFD Doctoral Series, as well as author and editor of various publications on European and international tax law.
Schoueri Luís Eduardo
Full Professor at the University of São Paulo Law School; Partner of the law firm «Lacaz Martins, Pereira Neto, Gurevich & Schoueri Advogados»; Vice President of the Brazilian Tax Law Institute (IBDT); member of the Law Academy of São Paulo; member of the Council for Legal and Legislative Issues of São Paulo’s Industries Federation (FIESP); Vice President of the São Paulo’s Commercial Association (ACSP); and Counselor of the Brazil-Germany Chamber of Commerce and Industry. He is author of several books and articles on tax law. He has lectured as Visiting Professor at the University of Florida Levin College of Law, the University Paris I Pantheon-Sorbonne and the Vienna University of Economics and Business.
Tavares Romero
Researcher (DIBT/PhD) and Lecturer at the Global Tax Policy Center and Transfer Pricing Center of the Institute for Austrian and International Tax Law at the Vienna University of Economics and Business, Wirtschaftsuniversität Wien (WU). Mr. Tavares is a licensed attorney-at-law, and was a senior partner of major international consulting firms, where he developed a career for over 20 years in international tax advisory and corporate tax controversy in Detroit, Michigan and in São Paulo, Brazil. Since 2014, Mr. Tavares is a Vice-President of Supply Chain Design Tax & Trade, at Flextronics International Ltd (NASDAQ: FLEX) based in Vienna, Austria and in San Jose, California. Mr. Tavares is also an International Tax Policy Advisor to the National Confederation of Industry of Brazil (CNI) and to other countries and international organizations. Mr. Tavares holds a Law Degree (LL.B) from Universidade Católica de Pernambuco (Recife, Brazil) and a Master of Business Administration (M.B.A.) Degree with an emphasis in International Business from the University of Detroit, and attended numerous post-graduate courses at leading institutions such as INSEAD and Harvard Law School.
Vinnitskiy Danil Vladimirovich
Head of the Eurasian Research Centre for Comparative and International Tax Law and Head of the Department of Tax and Finance Law of the Urals State Law University. He has authored more than 200 publications and is the General Editor of the Russian Yearbook of International Tax Law. He is a member of the European Association of Tax Law Professors and of the Presidium of the International Association of Financial Law as well as a member of diverse scientific councils. He has lectured as Visiting Professor at the Vienna University of Economics and Business and the Financial University under the government of the Russian Federation.
Sengupta D. P.
joined the Indian Revenue Service in 1975 and retired as Chief Commissioner of Income Tax (Central), Delhi. He served as Joint Secretary in the Tax Policy and Legislation Division of the Ministry of Finance. He is also the former Joint Secretary of the Foreign Tax Division in the Ministry of Finance
and was the Competent Authority for India. He is currently the Principal Consultant to the National Institute of Public Finance and Policy, New Delhi.
Hu Tianlong
Associate Professor of Law at Renmin University of China (RUC), LLM Supervisor and Examiner, Research Fellow at RUC International Monetary Institute, LLM in Research Fellow at International Tax Program at University of Michigan Law School (since 2010), Visiting Professor of Law at Levin College of Law at University of Florida (2014) and Post-doctoral Research Fellow at the International Finance Institute of the Bank of China (Headquarters).
Na Li
Lecturer/ Post-doc Research Fellow at East China University of Political Science and Law Na Li graduated from the Fudan University Law School (Shanghai, China) where she obtained LL.B degree in 2001. Later in 2009 she held LL.M degree in Taxation in Boston University School of Law (USA) and defended her Ph.D thesis in Law in 2015 at Vienna University of Economics and Business (Vienna, Austria).
Dr. Na Li holds lectures at East China University of Political Science and Law in Shanghai, China for the courses of International Tax Law and International Trade Law; Monash University in Melbourne, Australia for the course of Chinese taxation; Vienna University of Economics and Business (WU) in Vienna, Austria for the course of Introduction to Tax Treaty Law; Zhejiang University Law School in Hangzhou, China and others.
Na Li is admitted to the China Bar in 2005 and Boston Bar in 2009. Spheres of her interests cover International tax law, international trade law, Chinese laws, EU tax law and the U.S. tax law.
Hatting Johann
Advocate of the High Court of South Africa and Associate Professor, Faculty of Law of the University of Cape Town, where he teaches the master’s degree in international tax. He has been practicing international tax law mostly with PwC. He has conducted his doctoral research at the Centre for Tax Law at the Law Faculty of the University of Cambridge.
West Craig
Head of Department of Finance and Tax and the UCT Tax Institute for Fiscal Research, Associated Professor, Chartered Accountant (SA) and registered tax practitioner. He obtained PhD in 2009.
Craig also serves as the Secretary-General of the South African branch of the International Fiscal Association. The two major research projects which Craig West is engaged in, are namely:
1) Sustainable Tax Governance in Developing Countries through Global Tax Transparency (DeSTaT), funded by the Research Council of Norway (2012 - 2017).
2) Special Tax Zones, a collaborative research project under the auspices of the International Bureau of Fiscal Documentation (IBFD) (started in 2016).
Craig West teaches International Tax; Capital gains tax; research methods in tax; supervision (Masters and PhD), has number of publications in legal reviews and books.
Brauner Yariv
University of Florida Research Foundation Professor and a Professor of Law with the Levin College of Law at the University of Florida. He has previously taught at NYU -where he received his Masters and doctorate degrees. Dr. Brauner has been a Visiting Professor or a guest lecturer in various universities across the world. He is an author of articles published in professional journals and law reviews and a co-author of U.S. International Taxation – Cases and Materials.
Pistone Pasquale
Academic Chairman of IBFD, Jean Monnet ad Personam Professor of European Tax Law and Policy at WU Vienna University of Economics and Business, Associate Professor of Tax Law at the University of Salerno, Professor Honoris Causa at the Ural State Law University, member of the Junge Kurie of the Austrian Academy of Sciences, editor of the World Tax Journal and of the IBFD Doctoral Series, as well as author and editor of various publications on European and inter- national tax law.