Estudo da dupla tributação internacional da pessoa física do Brasil

Abstract

The present work aims to analyze the phenomenon of double taxation with respect specifically to tax the income of individuals. In the Introduction, it is some considerations about the changes occurred in trade relations between the countries from the last century. In Chapter I, we analyze the International Tax Law, as an expression of state sovereignty itself. And the principles of territoriality and universality. In Chapter II, considerations concerning the obligation of international law and, therefore, treaties which are their sources are made. Are studied treaties, notably those involving tax in Chapter III. Have called for the application of the double taxation agreements with the Vienna Convention on the Law of Treaties and the hierarchical relationship of treaties in Brazil. In Chapter IV, it is an analysis of double taxation. Fiscal neutrality and unilateral measures to neutralize the double taxation. In Chapter V, is considered the tax treatment of the income of individuals in Brazil, in the context of international law in the two situations: the existence or not of an agreement on double taxation . These two situations are addressed individually in the following Chapters VI and VII. In Chapter VIII, brings up the issue of tax avoidance. In Chapter IX, it is the relationship between the double taxation agreements and human dignity. In Chapter X, presents a conclusive overview on the topic.