Combate ao treaty shopping nos convênios de dupla tributação da renda

Abstract

The transnationalization of income flows characteristic of globalization and the differences between the different legal systems multiply the possibilities that tax impositions from more than one country eventually compete over the same manifestation of wealth. That’s the phenomenon of multiple taxation of the income, which, because it hinders the free movement of capital and people and incites tax evasion, has been the subject of agreements concluded between States which usually perform intercompany transactions. As a rule, those agreements are only applicable to entities that have established residence in one of the signatory countries. In order to benefit from the favorable tax treatments, has become current the creation of juridical persons only to be qualified as a "resident" in one of the contracting States: it’s the phenomenon of the Treaty Shopping, or "choice of the best Convention". The practice, because of its harmful consequences to the economy of the signatory states of the Treaty misused, has been subject to prosecution under International Law. This work aims to seek understanding of the phenomenon of the Treaty Shopping as a form of international tax planning, as well as analyze the different ways in which states have been fighting its occurrence, both in the domestic legislation and in the content of the Agreements.