Issue No. 3 of Year III of the Journal of Public Finance and Tax Law

"With the present issue of the journal we have achieved a long-established wish, of strengthening our academic contacts with Brazil. We are proud to present articles of outstanding quality and importance by four of the greatest figures in fiscal and financial areas in Brazil – Professors Heleno Torres, Maurice Conti, Mary Elbe Queiroz and Ana Claudia Utum – who have also honoured us by joining the Journal’s Academic Committee.

I am sure that this cooperation will become even closer in the near future and that this is a fertile ground for the path of internationalization that we have been following.

Professor Alberto Xavier, who is the guest author for this issue of the Journal is, moreover, the Portuguese individual that contributed most to bringing the Portuguese and Brazilian tax worlds closer, to the extent that, after a brilliant academic career in Portugal, he settled in Brazil and further made his mark in teaching and in practising law:"

In Editorial