OBSTACLES IN THE IMPLEMENTATION OF INTERNATIONAL TAX AGREEMENTS WITHIN THE BRAZILIAN LEGAL SYSTEM

Abstract

In the current context of economic globalization, International Tax Law stands out for its rapid development. International treaties, fundamental in an integrated world, become crucial for establishing obligations and rights between countries. In Tax Law, these treaties play vital roles, such as preventing double taxation and promoting fiscal cooperation. This study explores the complexity of incorporating and the effectiveness of international tax treaties in Brazilian legislation, addressing topics such as the integration of international norms into domestic law, monist and dualist theories, and the special status of treaties, through legislative and jurisprudential analysis. It also discusses the history and ratification process of treaties, with an emphasis on the thirty-seven treaties signed by Brazil, the taxation of individuals and companies, especially in relation to income tax, adopting different approaches for residents and non-residents. The implementation of legislation on the fiscal compliance of foreign accounts in Brazil, as well as issues of double taxation, are examined. An empirical study on the Volvo Case decisions is presented, contributing to the understanding of judicial decisions in similar situations. The study highlights the importance of international tax treaties in controlling the global and national economy, emphasizing their fundamental role in global development and the promotion of legal security.