International Tax Treaty
Mostrando 1-3 de 3 artigos, teses e dissertações.
-
1. A exigência do imposto sobre a doação de bens e direitos (ITCD) no caso do doador ser residente ou domiciliado no exterior
This dissertation aims to demonstrate the constitutionality of States and Federal District to create a tax on the donation of property and other rights Gift Tax - where the donor is resident or domiciled abroad. Federal Entities have approved this type legislation despite the absence of complementary national law as required in Articles 146 and 155, 1, III o
Publicado em: 2010
-
2. Acoplamento do direito internacional tributário ao direito interno
This paper aims at analysing the relationship through which is established a liaison of the international tax law (in means of treaties) with the Brazilian law arrangement, comparing it to the approach given by the doctrine to this matter. This paper aims, as well, at identifying and describing the way through which the laws created in ensemble by States are
Publicado em: 2007
-
3. A concessÃo de isenÃÃes de tributos estaduais, distritais e municipais por meio de tratados internacionais
The present study has for object the analysis of the question concerning to the concession of exemptions taxes by international treaties, especially involving tributes of the States, Federal District and Municipalities. Brazil adopts the federative form and it results consequences related to the tax competences and the treaty making capacity. The treaties ca
Publicado em: 2006