Definição de tributo e a competência para celebrar tratados para evitar dupla tributação internacional no direito brasileiro

Abstract

The definition of tax by the Brazilian tax legislation is relevant to the application of rules conveyed by international treaties to which Brazil is a signatory. In particular, to promote the elimination of double taxation and international double non-taxation in Brazilian law. This article aims to address the relationship between the definition of domestic law and the application of international treaties. The existence of possible inadequacies between the legal definition and the rules signed through treaties to which Brazil is a signatory will be questioned, and the criteria for resolving antinomies between the internal definition of tax and international rules will be identified. The methodology to be used will be to analyze the normative foundations of the criteria presented (legislation and international treaties), identify possible antinomies between these norms and, in the latter case, the normative criteria for resolving these antinomies. Any controversies related to this process will also be addressed from a pragmatic point of view, identifying solutions given by administrative and judicial jurisprudence to each of them. The study will make it possible to verify the main problems related to the application of the tax legislation in relation to economic facts in which the incidence of international norms may occur, as well as the possible solutions to the controversies presented. The rationale will take into account an original perspective, which uses the definition of the concept of taxation in Brazilian and international rights as a starting point for a better understanding of the themes of double taxation and international double non-taxation.