Bio

Mário H. Martini has worked for nearly 8 years in the tax department of Brazilian multinational corporations. During that time he has gained experience in international and Brazilian taxation, leading the in-house tax planning  and international tax advisory functions. Attorney and accountant in Brazil, with academic background in law, accountancy and finance. Since March 2019, he is pursuing a PhD in the Fiscal Institute Tilburg, conducting his research about Cooperative Compliance, Corporate Governance, Internal Controls and Tax Assurance.

Courses

Recent publications

  1. A descriptive review of cooperative compliance approaches in Brazil, …

    Martini, M. H. (Accepted/In press). A descriptive review of cooperative compliance approaches in Brazil, China and Russia. In Cumplimiento Tributario Cooperativo Y Buena Gobernanza Fiscal Tirant Lo Blanch.
  2. A review of Brazil approaches to cooperative compliance in light of I…

    Martini, M. H. (2022). A review of Brazil approaches to cooperative compliance in light of International Tax Practice and the OECD concept. Intertax, 50(2), 177-195. https://kluwerlawonline.com/journalarticle/Intertax/50.2/TAXI2022014
  3. A review of China approach to cooperative compliance in light of the …

    Martini, M. H. (2022). A review of China approach to cooperative compliance in light of the international tax practice and the OECD framework. Journal of Chinese Tax & Policy, 12(1), 45-66. https://openjournals.library.sydney.edu.au/JCTP/article/view/16961
  4. International Compliance Assurance Programme (ICAP)

    Martini, M. H. (2022). International Compliance Assurance Programme (ICAP). In R. Russo, & R. Hein (Eds.), Tax Assurance: Latest developments on tax control frameworks, technology and governance (2 ed., pp. 253-269). Wolters Kluwer.
  5. Cooperative Compliance in the European Union: An introduction to the …

    Russo, R., Engelmoer, J., & Martini, M. H. (2022). Cooperative Compliance in the European Union: An introduction to the European Trust and Cooperation Approach. Bulletin for International Taxation, 76(2). https://research.ibfd.org/#/doc?url=/document/bit_2022_02_e2_3

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