Mario Martini MSc. LLM

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

• Business Taxation and Decision-Making Processes for IBTE
• Introduction to International Business Taxation

Recent publications

1. A review of India approaches to Cooperative Compliance in light of th…

   Martini, M. H., & Tandon, S. (Accepted/In press). A review of India approaches to Cooperative Compliance in light of the International Tax Practice and the OECD Framework. Intertax.

2. 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.

3. 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

4. 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

5. 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.