MESTRADO PROFISSIONAL EM DIREITO TRIBUTÁRIO INTERNACIONAL E COMPARADO
Full Master’s Scholarship for Foreign Students – PEC-PG/CAPES
The Instituto Brasileiro de Direito Tributário (IBDT) is pleased to announce the opening of positions for foreign students under the Postgraduate Agreement Program (PEC-PG/CAPES – Public Call No. 12/2025).
The Professional Master’s in International and Comparative Tax Law is the first program in Brazil dedicated to international and comparative taxation. It combines academic rigor with practical application, preparing professionals to deal with the challenges of global taxation.
The program is funded by CAPES and aimed at foreign candidates from participating PEC-PG countries. Benefits include:
Monthly stipend of BRL 2,100 for up to 24 months (Full Master’s);
Health insurance allowance of BRL 400 per month;
Program free of charge for selected PEC-PG scholarship holders;
Return ticket allowance may be available, depending on the budget availability of the Ministry of Foreign Affairs (MRE) and existing bilateral agreements;
Supplementary remuneration may also be granted to scholarship holders who dedicate themselves exclusively to research.
Courses are taught in Portuguese and English.
Some courses will be entirely in English, while others will combine English and Portuguese.
It is recommended that students have some previous knowledge of Portuguese to follow the program’s dynamics.
Students are welcome to actively participate in English: they may speak in English during classes and submit assignments, course requirements, and their dissertation in English.
According to the Public Call (item 1.4), graduate programs must be related to strategic themes aligned with Brazil’s national public policies or the United Nations’ Sustainable Development Goals (SDGs) in teaching, research, outreach, and innovation.
These themes are broad and allow for a wide range of approaches. IBDT is available to assist foreign candidates in the definition and alignment of their research project with these guidelines.
🔎 Examples of possible research themes include:
Corporate profit taxation and Double Tax Treaties (DTTs);
Brazil’s tax reform on consumption in comparative perspective;
Environmental taxation and Border Carbon Adjustment mechanisms;
International tax governance, automatic exchange of information, and data protection;
Digital economy taxation, technological innovation, and sustainable development.
Candidates must be in good standing, without any outstanding debts to CAPES or other Brazilian federal entities;
Must be ready to immediately begin academic activities;
Must have an updated Curriculum Lattes and ORCID registration, with the identifier inserted in the online CAPES application form (see User Manuals for guidance).
Application period for foreign candidates: August 14 – September 29, 2025
Program start date: 1st semester of 2026
🔗 CAPES Public Call and official documents:
🔗 Official application platform (Brazilian Government):
https://inscricao.capes.gov.br
⚠️ Applications must be submitted exclusively through the official Brazilian Government platform.
It is mandatory to carefully follow the User Manual and complete all steps within the CAPES system. IBDT has no control over the platform or the online application process.
We strongly recommend that candidates begin their application process in advance to avoid technical issues or missing deadlines.
📘 User Manual in Spanish:
https://www.gov.br/capes/pt-br/centrais-de-conteudo/documentos/14082025_ESPManualdousurioEstrangeiro.pdf
📗 User Manual in English:
https://www.gov.br/capes/pt-br/centrais-de-conteudo/documentos/140820255_ENUsersManual.pdf
🌐 Learn more about the program:
https://mestrado.ibdt.org.br/
🎥 Watch our institutional video:
https://youtu.be/LFEZhYQB2Tc
📩 For specific questions regarding IBDT’s Professional Master’s, please contact us at: mestrado@ibdt.org.br
Africa (29 countries): South Africa, Angola, Algeria, Benin, Botswana, Burkina Faso, Cape Verde, Cameroon, Ivory Coast, Egypt, Ethiopia, Gabon, Ghana, Guinea-Bissau, Equatorial Guinea, Mali, Morocco, Mozambique, Namibia, Nigeria, Kenya, Democratic Republic of Congo, Republic of Congo, São Tomé and Príncipe, Senegal, Tanzania, Togo, Tunisia, Zambia.
Latin America and the Caribbean (27 countries): Argentina, Barbados, Belize, Bolivia, Chile, Colombia, Costa Rica, Cuba, El Salvador, Ecuador, Guatemala, Guyana, Haiti, Honduras, Jamaica, Mexico, Nicaragua, Panama, Paraguay, Peru, Dominican Republic, Saint Lucia, Saint Vincent and the Grenadines, Suriname, Trinidad and Tobago, Uruguay, Venezuela.
Asia (10 countries): Bangladesh, China, South Korea, India, Iran, Lebanon, Pakistan, Syria, Thailand, Timor-Leste.
Europe (7 countries): Armenia, Bulgaria, France, Hungary, North Macedonia, Poland, Turkey.
✨ Join us in Brazil and become part of a vibrant academic community of leading professors and researchers, committed to high-level scientific production and excellence in International and Comparative Tax Law!