Dupla tributação internacional de rendas e análise do treaty shopping ante a legislação brasileira

Abstract

This study aims to analyze the phenomenon of double international taxation of income and of treaty shopping as an institute that has been a consequence of International Taxation. Strengthening the flow of people, income and capital around the globe eventually became increasingly difficult to define boundaries between states, making it necessary to establish a branch of international law that is able to legislate on tax relations today and prevent the case of a single legal situation that gives rise to taxation by two different states, since it becomes an obstacle to the development of the financial activities of companies. In this sense, it will be made, initially, an approach based on the principles that enlighten the international tax relations in terms of income. After, it will be made a detailed analysis of the Income and Earnings of Any Nature Tax, Brazilian tax levied on income and capital, and it will be highlighted the mechanisms used to prevent or mitigate the double taxation of income. Finally, it will be defined the phenomenon of treaty shopping and categories most used by the taxpayer: business channels and trampoline companies. From the description of treaty shopping,it will be exposed arguments that fit it into legitimate form of tax planning in accordance with Brazilian law and the principles of international relations. Moreover, it will examined the treaty shopping as improper use of international treaties from other laws in the Brazilian legal system, concluding for the need to establish international standards governing the institute in Brazil's relations with the other states.