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The Public Law Journal of the Universidad de Chile invites national and foreign authors to participate in the next issue of the Journal, corresponding to the second semester of 2024.

Articles must conform to the editorial guidelines, which can be found at: https://revistaderechopublico.uchile.cl/index.php/RDPU/about/submissions

The papers are subjected to a blind peer review process.

 

International public procurement and tax equalization: The impact of state-owned enterprises immunity in Brazil

Authors

No. 100 (2024): First half

Abstract

This article proposes the analogical application of other Brazilian tax equalization rules of national and foreign proposals in procurements by immune state-owned enterprises. In this regard, it explains how tax immunity distorts national and foreign proposals in public procurements, presents the rules provided by the general bidding laws to neutralize those distortions, and explains the reason there is no equivalent provision in the State-Owned Statute. This article proposes the analysis of a specific situation: the judicial granting of exceptional tax immunity to certain state-owned enterprises, raising the issue of distorted tax treatment between domestic and foreign proposals for tenders carried out by these specific state-owned enterprises. To this end, it presents a real case: the Casa da Moeda, a state-owned public company that, despite being subject to private legal regime, enjoys tax immunity on the importation of inputs and equipment, based on a judicial decision. From this problem, the article proposes that the equalization rules applicable to public entities originally immune should also be applied in the hiring procedures carried out by public companies that obtained the tax immunity.

Keywords:

Reciprocal immunity, procurement, international procurement, equality of conditions. tax equalization.

Author Biographies

Floriano de Azevedo Marques Neto, Universidad de São Paulo

Lawyer, Professor of Administrative Law at the Law School of the University of São Paulo and Doctor of Law from the same university.

Marina Fontão Zago, Universidad de São Paulo

Lawyer, Professor of Administrative Law at the Law School of the University of São Paulo and PhD in State Law from the same university. She is a visiting researcher at Yale Law School. She holds a master's degree in Management and Public Policy from EAESP/FGV.

Hendrick Pinheiro da Silva, Universidad Federal de Río de Janeiro

Lawyer, professor of tax and financial law at the Federal University of Rio de Janeiro and doctorate in Economic, Financial and Tax Law from the University of São Paulo.

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How to Cite
Neto, F. de A. M., Fontão Zago, M., & da Silva, H. P. (2024). International public procurement and tax equalization: The impact of state-owned enterprises immunity in Brazil. Revista De Derecho Público, (100), 53–69. Retrieved from https://revistas.uchile.cl/index.php/RDPU/article/view/75564
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