Soluções para a problemática da bitributação internacional

• Autor(a) principal: Silva, Ana Carolina Zamper Pereira da
• Data de Publicação: 2022
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/31857
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Bitributação internacional; Globalização; Direito tributário internacional; Soberania fiscal; Tratados; Cooperação internacional; International double taxation; Globalization; International tax law; Fiscal sovereignty; Treaties; International cooperation

International double taxation is largely related to world economic integration and can be defined as the requirement of a tax by two different States, being levied on the same taxable person, due to the same taxable event. In relation to tax relations, globalization has transformed the paradigm that it was an obligation of the State to tax imports, since the States began to integrate a single global market, resulting in the taxation of goods and capital in a more complex way. The present work was developed based on bibliographic and legislative sources. Concepts, origins, causes and consequences of the phenomenon of international double taxation are analyzed. In addition, it analyzes the mitigation of the national legal system, in the face of International Tax Law, and this change has resulted in the emergence of conflicts of a transnational nature in the legal sphere. tax