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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
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.