O fenômeno da bitributação e os tratados internacionais

• Autor(a) principal: Hasselmann, Vanessa Cerqueira
• Data de Publicação: 2014
• 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/35858
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Direito Internacional; Direito Tributário; Bitributação; Tratados Internacionais; International law; Tax law; Double Taxation; International treaties

This study aims to compare international law and tax law to face issues such as double taxation. We know that international law is a system of rules, principles and concepts governing relations among states, it is also impacting national legal systems to an unprecedent extent. Most of people approaching international law for the first time intuitively brings certain assumptions about law in a domestic situation and expect international law to be the equivalent. This can be an asset where there are similarities between the two, but there are some aspects of the system of law in most liberal democracies that do not have an obvious parallel at the international level. We will make some comparisons between domestic law and international law, then we will be able to understand how the international treaties and the customs affects the tax law in Brazil