Introduction / Pasquale Pistone and Yariv Brauner -- BRICS : Theoretical Framework and the Potential of Cooperation / Tsilly Dagan -- A Perspective of Supra-Nationality in Tax Law / Reuven S. Avi-Yonah -- Brazil / Luís Eduardo Schoueri -- Russia / Danil V. Vinnitskiy -- India / D.P. Sengupta -- China Tax Treaty and Policy : Development and Updates / Tianlong Hu and Na Li -- South Africa / Johann Hatting -- Turkey / Billur Yalti -- Nigeria / Belema R. Obuoforibo -- The International Tax Policy of the Least Developed Countries : The Case of the Partner States of the East African Community, Burundi, Kenya, Rwanda, Tanzania and Uganda / Thomas Dubut -- The BRICS : An Overall Perspective / Jeffrey Owens -- Current Trends in Balancing Residence and Source Taxation / Richard Vann -- Impact of the Position of the BRICS on the UN Model Convention / F. Alfredo García Prats -- The BRICS Countries in the Context of the Work on the UN Model / Jan J.P. de Goede -- International Tax Policy : The Counter-Story Presented by the BRICS / Kim Brooks -- Institutional Aspects / Diane M. Ring -- The BRICS and the Future of International Taxation / Yariv Brauner and Pasquale Pistone
