Treaty shopping: aspectos tributário e econômico da escolha do melhor tratado

Abstract

The present work aims to present an analysis of the tax and economic aspects caused by the use of treaty shopping in international tax planning, as a way for companies spend less in their operations and planning. Within a context of how globalization has reduced boundaries and transformed new business relationships, it is necessary to observe that companies are increasingly seeking to expand their businesses, optimize their relations, besides generate more and more profit, and for this, they are using planning and strategies with the purpose of reducing the tax burden. This work was carried out through a descriptive and bibliographical research. Starting from the analysis of the International Tax Law, it is approached its sources, competences and objective and subjective connection elements, so that, in a second moment, we approach what international tax planning is, its nature of legality or illegality, double taxation , treaties which avoid or are intended to soften this double taxation and possible double non-taxation. From there, one examines aspects directly related to the treaty mall, namely, its concept and characteristics, the different structures that conform it, its legality or illegality and the ways of containing it, in addiction the tributary and economic aspects of this type of instrument.