Description

Over the last several years there's been a marked increased in the number of tax treaties entered into by Brazil. Although the impact of this trend on both lawyers and taxpayers has not yet fully emerged, this work provides valuable assistance in clarifying a number of its key effects.

The author brings a unique perspective to the need to increase international trade and investment between Brazil and other countries by reducing double taxation of income. Thus, income tax treaties are presented as useful tools in establishing appropriate tax rules for a variety of international trade practices which in the past lacked clear and uniform legislation that would ensure reasonable and efficient taxation.

The author also provides a lucid and very informative description of the history of income tax treaties, and offers an insightful discussion of the relationship between these treaties and internal Brazilian law.

The integration of the world’s economies, and Brazil’s increasing reach into many markets until recently unexplored by its business community, gives particular importance to the author's analysis of the mechanisms for the interpretation and application of income tax treaties, particularly in connection with the resolution of international tax disputes.

In sum, this work will quickly prove indispensable to professionals concerned with the interpretation and implementation of Brazil's double taxation conventions

Introduction. 1. Double Taxation Conventions (DTCs): Historical Evolution, Legal Nature, Hierarchic Position in Brazilian Legal System, Qualification as Special Taxation Rules and Objectives 2. Hermeneutic Basis for Present Research 3. Interpretation of Treaties and Settlement of Disputes in Public International Law 4. Question of Qualifications in General Theory of Law and in Private International Law 5. Interpretations of DTCS 6. The Issue of Qualifications as Regards DTCS 7. Breach of Treaty by Interpretation: Brazilian Cases of Taxation of Remittances Abroad Resulting from Rendering of Services without Transfer of Technology and those Received by Brazilian Residents from Spanish ETVEs 8. Instruments for Solution of Interpretative Divergences in Field of DTCs. Conclusion. Bibliography