Do Art. 2(4) das Convenções Modelo: Função, Aplicação e a Política Brasileira
Revista Direito Tributário Atual
Do Art. 2(4) das Convenções Modelo: Função, Aplicação e a Política Brasileira
Autor Correspondente: Guilherme Galdino | [email protected]
Palavras-chave: direito tributário internacional, tributos visados, teste de similaridade substancial, política brasileira
Resumos Cadastrados
Resumo Português:
Resumo Inglês:
The present study aims to examine the test of substantial similarity’s function and application, which is established by art. 2(4) of the Model Conventions. Based on this analysis, the Brazilian policy regarding art. 2 of the Double Taxation Conventions will be investigated, in order to verify the features and relevance of art. 2(4) in Brazilian tax treaties. Then, it will be set aside three problems that part of the Brazilian doctrine and case law identifies when applying the substantial similarity test, which are the following: (i) the limitation of the substantive scope of these treaties to impostos; (ii) the earmarked aspect to compare taxes; and (iii) the use of art. 4º of the Brazilian Tax Code as internal rule that establishes parameters for the substantial similarity test.