Direito tributário internacional : "contextos" para interpretacão e aplicacão de acordos de bitributacão

Resource Information

The work Direito tributário internacional : "contextos" para interpretacão e aplicacão de acordos de bitributacão represents a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation. This resource is a combination of several types including: Work, Language Material, Books.

Label

Direito tributário internacional : "contextos" para interpretacão e aplicacão de acordos de bitributacão

Creator

• Neto, L.F

Subject

• context
• double taxation
• OECD Model
• tax treaty
• treaty interpretation
• international taxation

Language

eng

Summary

This book deals with the 'context' referred to in art. 3 (2) of the OECD Model Tax Convention ("As regards the application of the Convention at any time by a Contracting State, any term not defined therein shall, unless the context otherwise requires or the competent authorities agree to a different meaning pursuant to the provisions of Article 25, have the meaning that it has at that time under the law of that State for the purposes of the taxes to which the Convention applies, any meaning under the applicable tax laws of that State prevailing over a meaning given to the term under other laws of that State."). It adopts the Brazilian system and its tax treaties as a reference, although it also analyses case law from some other countries. The Introduction presents the theme, the problem, the hypothesis, the goal and the key issues addressed. Chapter I deals with propaedeutic considerations. Chapter II deals with: (i) the meaning of 'context' referred to in art. 3 (2) of the OECD Model Tax Convention; (ii) the precedence between the 'context' and the domestic law (general 'renvoi' clause) and; (iii) the formal, functional and material criteria for recognition of evidence under the scope of the 'context'. Chapter III examines the so-called 'intrinsic context', in order to: (i) identify some evidence under its scope, such as the tax treaty text, its preamble and annexes, materials prepared in connection with the convention, protocols and subsequent agreements concluded by the Contracting States, as well as; (ii) which methods would be useful to handle such materials, such as syntactic and semantic methods, comparative tests of the function and meaning of terms, as well the identification of the objectives and purposes of the agreement from the details of each of its parts. Chapter IV analyses the so-called 'primary extrinsic context', which includes mutual agreement procedures, practices followed by the fiscal, judicial and legislative authorities for the application of tax treaties and the parallel treaties. Chapter V deals with the so-called 'secondary extrinsic context', which comprises decisions of national courts of third States, the teachings of the most highly qualified publicists of the various nations, the OECD Model Tax Convention and their Commentaries, preparatory works, unilateral materials about the intention of the parts and circumstances occurring at the time of the conclusion of the tax treaty

Geographic coverage

• International
• Latin America
• South America

Index

no index present

Language note

Portuguese

Literary form

non fiction

Series statement

Série doutrina tributária

Series volume

vol.22