Os tratados internacionais contra a dupla tributação e sua aplicação na tributação pelo IRPJ dos lucros auferidos por coligadas e controladas no exterior

Abstract

The work was based on the fact that the recent movement of celebration by the Brazilian State of international treaties against double taxation raised the concern with its effective compliance with the international order, and it should be avoided that contracting countries exercise their tax jurisdiction over the same object, in order to double tax the same income or the same service. The purpose of this work was to study the reception of the anti-double taxation treaties in order to resolve antinomies between international norms and conflicting national tax legislation, focusing specifically on the examination of incomes taxation of the result obtained by subsidiaries and affiliated companies abroad, in view of the discipline recently introduced by Law no. 12.973/14, given the relevance of this tax on the collection to the public coffers and its expressivity on the national companies' patrimony. Using the methods provided by the doctrinaire school of logical-semantic constructivism, we examined the taxation by income tax on the profits earned abroad by subsidiaries and affiliated companies in the light of the recent Law no. 12.973/14, until the results of the study indicated incompatibilities with the norms conveyed by the treaties against double taxation signed by Brazil, proposing the appropriate criteria for their solution, in an attempt to stimulate the competitiveness of Brazilian companies in the international market