The impact of the international treaties on tax law on the Brazilian law
Keywords:
SOVEREIGNTY, INTERNATIONAL TREATIES, TAX LAW, DOUBLE TAXATION AGREEMENTS, CONFLICT OF LAWSAbstract
THE FOLLOWING ARTICLE PRESENTS THE MAIN ASPECTS OF THE INTERACTION BETWEEN TAX TREATIES AND NATIONAL LAW WITHIN THE BRAZILIAN LEGAL SYSTEM. THE ARTICLE ANALYSES THE CHARACTERISTICS OF SUCH TREATIES AS SOURCES OF INTERNATIONAL LAW, THEIR HIERARCHY BEFORE THE CONSTITUTION AND LEGISLATION, AS WELL AS THE RELEVANT JURISPRUDENCE ON THE SUBJECT. THE ARTICLE AIMS AT DEMONSTRATING THAT, REGARDING THE SPECIFIC SITUATIONS ADDRESSED IN ITS BODY, THE TAX TREATY TAKES PRECEDENCE OVER THE NATIONAL LAW, BASED ON THE PRINCIPLE OF SELFLIMITATION OF TAXATION POWER.Downloads
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Published
2008-01-01
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Artigos