A solução de controvérsias nas convenções internacionais contra a dupla tributação celebradas pelo Brasil

• Ano de defesa: 2023
• Autor(a) principal: Meireles, Joelma Danniely Cavalcanti
• Orientador(a): Trevisan, Rosaldo
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Católica de Brasília
• Programa de Pós-Graduação: Programa Stricto Sensu em Direito
• Departamento: Escola de Humanidades, Negócios e Direito
• País: Brasil
• Palavras-chave em Português: Direito tributário internacional; Convenções internacionais; Dupla tributação; Procedimento amigável; Arbitragem
• Palavras-chave em Inglês: International tax law; International conventions; Double taxation; Friendly procedure; Arbitration
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://bdtd.ucb.br:8443/jspui/handle/tede/3344

This work has the scope of studying Arbitration and Friendly Procedure, using these methods for dispute resolution that involves double taxation in the field of international conventions celebrated by several countries. Taking commercial development into account, it is not uncommon for problems related to the domains of countries and the limits of their tax jurisdiction to surface, and international conventions to avoid double taxation emerged as a mechanism for reconciling the interests of the Contracting States and their taxpayers. However, the international agreements that deal with this issue are not always effective in resolving these conflicts, resorting to a very effective mechanism that is friendly procedure and arbitration, as provided for in Article 25 of the Model Convention of the Organization for Cooperation and Development Economic (OECD). The amicable procedure allows negotiation between two or more countries with a view to resolving any conflict arising in the field of action of the international convention signed with Brazil, as well as the integration of its content and the solution of some interpretative disputes that may distort its purpose.