Published in the Revista Crítica Jurídica, edited together with the Fundación Iberoamericana de Derechos Humanos – FIDH and by the Faculdades do Brasil, edition no 20 – January 2002, pages 161 to 180, Curitiba, PR, Brazil.

Published in the “Economy and Law Magazine”, Vol. VI, Nº 2, 2001, Lisbon University, Portugal.

Published in the “InfoBrazil” Website (www.infobrazil.com), Issue 125, Week of December 01 – 07, 2001.

Published in the “International Tax Planning Association Journal”, Vol. 11 Nº 2, Miami 12-13 November, 2001.

Published in the “International Trade Law & Regulation” Magazine, Oxford, UK, Volume 7, Issue 3, on July, 2001.