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Belisa Ferreira Liotti

Belisa Ferreira Liotti LL.M.
+43 1 31336 6591
Contact information and photo taken from and editable at WU Directory.


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Researcher Identifier

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Awards and Honors

Innovative Teaching Award for the Lecture „Simulated Tax Treaties with Brazil“


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Journal article

2022 Ferreira Liotti, Belisa. 2022. Limits of International Cooperation: The Concept of “Jurisdiction Not to Tax” from the BEPS Project to GloBE. Bulletin for International Taxation. 76 (2), 63-81. (Details)
  Ferreira Liotti, Belisa. 2022. Taxpayers’ Data Protection: Do International, Regional, and Domestic Instruments Guarantee Adequate Rights in Tax (A)EoI? Intertax. 50 (2), 138 (Details)
  Ferreira Liotti, Belisa, Ndubai, Joy Waruguru, Maina, Ruth Wamuyu, Lazarov, Ivan, Owens, Jeffrey. 2022. The Treatment of Tax Incentives under Pillar Two. SSRN Electronic Journal. open access (Details)
2021 Ferreira Liotti, Belisa, de Mattos Marques, Thiago. 2021. 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. Revista de Direito Tributário Internacional . 9 177 open access (Details)
  Ferreira Liotti, Belisa. 2021. What Does the OECD’s Minimum Tax Proposal Mean for Brazil’s CFC Regime? Tax Notes International. 104 (4), 307 (Details)
2019 Ferreira Liotti, Belisa, de Mattos Marques, Thiago. 2019. Conceito de insumo para fins de crédito de PIS/Cofins: parâmetros para aplicação do precedente do STJ. Revista de Direito Tributario Atual. 43 open access (Details)

Chapter in edited volume

2020 Ferreira Liotti, Belisa. 2020. Hybrid Entities in Tax Treaty Law: Issues, their Source and Possible Solutions. In: Hybrid Entities in Tax Treaty Law, Hrsg. Govind/Van West, 3-23. Vienna: Linde Verlag. (Details)

Paper presented at an academic conference or symposium

2023 Ferreira Liotti, Belisa, Blum, Daniel. 2023. The Relevance of Articles 10 (4), 11 (4) and 12 (3) of the OECD Model. 29th Viennese Symposium on International Tax Law on “Priority Rules on Tax Treaties”, Vienna, Austria, 13.06. (Details)
2021 Ferreira Liotti, Belisa, Pistone, Pasquale. 2021. Tax Sparing. 28th Viennese Symposium on International Tax Law on “Methods to Avoid Double Taxation”, Vienna, Austria, 14.06. (Details)


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