Política de Tratados em Matéria Tributária para Países Emergentes Vis-à-vis Países Desenvolvidos e em Via de Desenvolvimento

Abstract

This work is aimed to revitalize the studies of the international tax relationships between countries as a form to (re)define the role of the Double Taxation Convention, taking as base the asymmetrical relations between develop and least develop countries, their own economies and the models for international double taxation conventions, aiming, from this study, determine new negocial grounds departing from the current international economic status and verify the impacts of these conventions on the economy of the involved countries.