Formas de evitar a dupla tributação da renda de pessoa física: tratados internacionais para evitar a dupla tributação e reciprocidade de tratamento fiscal

• Autor(a) principal: Mente, Rafaela Schleifer
• Data de Publicação: 2010
• 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/35421
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO

The personal income taxation in the various jurisdictions of the world, has universal bases as a principle of taxation. Indeed, no State shall renounce your right to tribute the earnings whose source is in your territory (source of payment or source of production). Thus, in the lack of unanimity regarding the worldwide taxation of income of residents, the current situations are occurance of double taxation. In international law the occurrence of double taxation can not constitute an illicit, being the agreements are made to mitigate it, a reciprocal form of concession of the states that renounce their taxation rights. International agreements on tax matters are instruments that depend of the States to lessen the occurrence or deviate from international double taxation on the income tax, as well as combating tax evasion through mutual concessions. Another instrument belonging to the positive legal system and other national legal systems used at the lack of an international treaty to avoid double taxation is the tax treatment of each other, allowing a compensation of the tax paid in the other. Thus, we find that hardly to double taxation is avoided, would only be possible to identify such a case if all States to implement a single uniform criterion for connecting people and situation in their territories, except in cases where there are multiple residences, in which case will always be a double incidence of the tax.