The non Discrimination Principle in International Tax Law

Abstract

The present paper intends to analyze the non discrimination principle in international tax law, under OECD’s perspective in comparison with its application in Brazilian tax treaties. Precedents in both realms of non discrimination application will be addressed, attempting to understand the extent of the principle in each area.
The approach starts from a general conception of non discrimination principle until arrive to the non discrimination principle in international tax law. The relationship between Brazilian tax legislation and the non discrimination principle present in the treaties subscribed by Brazil will be also addressed, in the sense to verify the coherence between the domestic legislation and the international conventions.