Relation among Double Tax Treaties and Brazilian Domestic Law pursuant Supreme Court and Superior Court of Justice Case Law

Authors

  • Fernando Munhoz Ribeiro IBDT

DOI:

https://doi.org/10.46801/2595-7155-rdtia-n4-3

Keywords:

double tax treaties, domestic law, Brazilian case law

Abstract

This paper examines the relation among double tax treaties concluded by Brazil and domestic laws and case law from Supreme Court and Superior Court of Justice regarding the matter. The essay addresses the subject by analyzing Article 98 of Brazilian Tax Code and critics made by Brazilian scholars; in which way Supreme Court and Superior Court of Justice understand the position of double tax treaties in comparison with domestic law; and, the possibility of treaty override pursuant Brazilan Constitutional System.

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Published

2018-12-01

How to Cite

Ribeiro, F. M. (2018). Relation among Double Tax Treaties and Brazilian Domestic Law pursuant Supreme Court and Superior Court of Justice Case Law. RDTI Atual, (4), 62–81. https://doi.org/10.46801/2595-7155-rdtia-n4-3

Issue

No. 4 (2018)

Section

Artigos

License

Copyright (c) 2021 Fernando Munhoz Ribeiro

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

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