Tax Sparing and Matching Credit Clauses in International Treaties as Mechanisms to Avoid Double Taxation

Abstract

The present work aims to present the tax sparing and matching credit clauses in international treaties that aim to combat double taxation. First, international treaties are analyzed as relevant sources of tax law, as well as the most relevant terminology and classifications of international treaties; subsequently, the way in which its incorporation procedure occurs in Brazilian law is analyzed. In a second moment, it deals with the concept of double taxation and its fight as a fundamental right established by the Brazilian legal system. Finally, the use of tax sparing and matching credit clauses is discussed. The work uses doctrinal bibliography and analysis of the ideas pervaded by them, in a confrontation of ideas.