Direito tributário internacional: rendimentos de salário e aposentadoria nos acordos de bitributação

AUTOR(ES)
DATA DE PUBLICAÇÃO

2004

RESUMO

Double taxation conventions (ar simply, tax treaties) are intemational agreements signedwith the purpose of avoiding or mitigating the undesirable phenomenon of intemational double taxation of income. Looking forward to facilitate the negotiation and conclusion of such bilateral measures, the Organization for Economic Cooperation and Development has drafted a standard treaty, the so-called OECD Model Convention, which has been constantly used by a numberof countries, members or non-members of that Organization. Not with standing the fact that Brazil is not an OECD member, its tax treaties follow the general lines of the aforementioned Model. By following the Model, the Brazilian tax treaties generically establish that the employmentin come (article 15) shall be taxable in the state where the employment is exercised, evenif the employee is a resident of another state. Conversely, pensions are subject to income taxation exclusively in the residence state, regardless the location of the source ofincome (article 18). None theless, neither the OECD Model Convention nor the tax treaties entered into by Brazil define which should be the meaning of "salaries and wages" and "pensions" for tax treaty purpose. On the contrary, both articles 15 and 18 have their application extended algo to "other similar remunerations". In this sense, the diversity of means by which the employment is remunerated(participation in profits, bonus, stock options, fringe benefits etc.), as well as the existence of different possible taxpayers, as directors, self-employed workers or frontier workers, into a more difficult task the application of tax treaties. As to pensions, doubts arise with respect to private pension plans and social security benefits, including those paid directly to dependents,as well as to alimony. In a short synthesis, therefore, the present study aims to identify the applicable regimeto employment and pensions income in the OECD Model Convention and, notably, in the tax treaties of which Brazil is signatory

ASSUNTO(S)

direito tributario direito tributario internacional bitributacao -- tratados

ACESSO AO ARTIGO

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