scholarly journals A Tributação do Expatriado Estrangeiro à Luz do Direito Internacional Tributário do Brasil

2014 ◽  
Vol 9 (2) ◽  
Author(s):  
Ana Carolina Assumpção Stoffel
Keyword(s):  
International Law ◽  
Multinational Companies ◽  
Tax Law ◽  
Private International Law ◽  
Fiscal Equalization ◽  
International Tax ◽  
Political Economic ◽  
Relationship Of ◽  
The Relationship ◽  
Present World

A TRIBUTAÇÃO DO EXPATRIADO ESTRANGEIRO À LUZ DO DIREITO INTERNACIONAL TRIBUTÁRIO DO BRASIL  THE TAXATION OF FOREIGN EXPATRIATES IN ACCORDANCE WITH BRAZILIAN INTERNATIONAL TAX LAW RESUMO: É indiscutível que o Direito Internacional Privado vem ganhando cada vez mais destaque dada a sua crescente aplicação no presente cenário mundial, especialmente diante da globalização que promove a incessante interação entre pessoas jurídicas e físicas de diferentes nacionalidades. Como uma das resultantes desse fenômeno, inúmeros profissionais são transferidos de seu país de origem, a fim de fixar residência na localidade em que a empresa para a qual trabalha possui filial, matriz ou subsidiária. Ou seja, a expatriação vem se tornando um acontecimento frequente em empresas multinacionais, e dada a complexidade envolvida no processo de transferência de um funcionário de um país para o outro, a temática precisa ser considerada de diferentes ângulos: jurídico, cultural, político, econômico, entre outros. Nessa direção, o presente trabalho dedica-se análise das principais questões ligadas à tributação de estrangeiros que se encontram no Brasil, por questões laborais, o que significa apontar para a tributação de rendas e proventos de qualquer natureza, além de abordar critérios de conexão e residência fiscal no Direito Internacional Tributário e, por fim, a relação dos principais vistos com a tributação e a política de equalização fiscal. PALAVRAS-CHAVE: Direito Internacional Tributário; Expatriado-estrangeiro; Residência fiscal; Tratados Internacionais Tributários. ABSTRACT: There is no doubt that Private International Law is gaining more and more prominence due to its growing application in the present world scenario, especially in face of the globalization that promotes the non-stopping interaction between companies and individuals of different nationalities. As a result of this phenomenon, many professionals are transferred from their country of origin, in order to take up residence in the place which the company for which they work for has an affiliate, matrix, or subsidiary. I.e., expatriation is a commonplace event in multinational companies and given the complexity of the process of transferring an employee from one country to another, the issue needs to be considered from different angles: legal, cultural, political, economic, etc. Thus, this paper focuses on the analysis of the main issues regarding the taxation of foreigners that are in Brazil for labor issues, which means pointing at the taxation of their income and earnings of any nature, as well as to approach the criteria of connection and tax residence under the International Tax Law, and, finally, to approach the relationship of the main types of visa with taxation and the policy of fiscal equalization. KEYWORDS: International Tax Law; Foreigner expatriates; Tax residence; International Tax Trade.

THE COMMON EUROPEAN SALES LAW, CONSUMER PROTECTION AND OVERRIDING MANDATORY PROVISIONS IN PRIVATE INTERNATIONAL LAW

2013 ◽  
Vol 62 (2) ◽  
pp. 463-483 ◽  
Author(s):  
Christopher Bisping
Keyword(s):  
International Law ◽  
Consumer Protection ◽  
Private International Law ◽  
Cross Border ◽  
Border Trade ◽  
The Common ◽  
Definition Of ◽  
Common European Sales Law ◽  
Relationship Of ◽  
The Relationship

AbstractThis article analyses the relationship of the proposed Common European Sales Law (CESL) and the rules on mandatory and overriding provisions in private international law. The author argues that the CESL will not achieve its stated aim of taking precedence over these provisions of national law and therefore not lead to an increase in cross-border trade. It is pointed out how slight changes in drafting can overcome the collision with mandatory provisions. The clash with overriding mandatory provisions, the author argues, should be taken as an opportunity to rethink the definition of these provisions.

scholarly journals International Labor Law in Relation to International and Private Law

Law and World ◽  
2021 ◽  
Vol 7 (3) ◽  
pp. 98-108
Keyword(s):  
International Law ◽  
Labor Law ◽  
Public Law ◽  
Private Law ◽  
Private International Law ◽  
International Labor Organization ◽  
International Labor Standards ◽  
International Labor ◽  
Relationship Of ◽  
The Relationship

The purpose of this article is to clarify the essence of international labor law (transnational labor law). This article presents and analyzes the relationship of international labor law with public international law and national labor law. The article also focuses on the possibility of considering it as a complex field. The article emphasizes the importance of introducing international labor law as a subject in higher education. The article quotes and discusses the opinions of various scholars regarding whether international labor law is a field of public law or private law, a sub-field of international law or private international law, etc. Subjects and sources of international labor law regulation were defined to determine the attitude towards a specific field of law. This article states that national labor law should be in line with the goals of the International Labor Organization to reduce social inequality, to regulate and protect labor and associated labor relations in accordance with international labor standards and universally recognized human rights. It has been suggested that while international labor law is a branch of public law, it is closely related to private law, in particular, to the national labor law. Other conclusions have been made in this article based on the research methods.

Domestic Anti-Avoidance Legislation in Relation to Tax Treaty Law

2017 ◽  
Vol 6 (2) ◽  
pp. 312
Author(s):  
Shkumbin Asllani
Keyword(s):  
International Law ◽  
Tax Avoidance ◽  
International Taxation ◽  
Main Principle ◽  
Legal Practice ◽  
Tax Treaties ◽  
International Tax ◽  
Tax Payers ◽  
The Relationship ◽  
Domestic Law

In today’s international taxation most of the developing countries enter into tax treaties which are drafted in line with the OECD MC to eliminate double taxation. Yet, is well-known fact that tax treaties in practice are abused by tax payers, therefore, majority of states have introduce legislation specifically designed to prevent tax avoidance and protect their domestic interests. In legal practice and literature the act of overriding international tax treaties and denying treaty benefits in favour of domestic law provisions threatens main principle of international law and therefore is questionable to what extend the relationship between domestic law and international tax treaty agreements bridges the international norms.

International Law and Religion

2017 ◽  
Author(s):  
Martti Koskenniemi
Keyword(s):  
International Law ◽  
Research Agendas ◽  
Relationship Of ◽  
The Relationship

This chapter introduces the themes and the chapters of the book. It points out that there has been no clear tradition of research on the relations of ‘international law’ and ‘religion’. Hence, for the production of this work, there was no stable ground. The editors have tried to avoid pronouncing on the value of ‘more’ or ‘less’ intense engagement between international law and religion; instead the point has been to focus the various, often hidden forms of their alliance. Any study of ‘religion’ and ‘international law’ must confront the fact that both terms are complex wholes of ideas and practices whose scope and meaning is contested by people most intimately connected to them. Even to ask the question of the ‘relationship of international law and religion’ is scarcely more than to gesture towards further inquiries and research agendas about how each entity should be best approached.

Human Rights and the Mediatization of International Law

2010 ◽  
Vol 23 (3) ◽  
pp. 507-527 ◽  
Author(s):  
DANIEL JOYCE
Keyword(s):  
Human Rights ◽  
New Media ◽  
International Law ◽  
Theoretical Work ◽  
International Regulation ◽  
The Media ◽  
Legal Forms ◽  
Relationship Of ◽  
Communicative Capitalism ◽  
The Relationship

AbstractThis article considers the relationship of international law and the media through the prism of human rights. In the first section the international regulation of the media is examined and visions of good, bad, and new media emerge. In the second section, the enquiry is reversed and the article explores the ways in which the media is shaping international legal forms and processes in the field of human rights. This is termed the ‘mediatization of international law’. Yet despite hopes for new media and the Internet to transform international law, the theoretical work of Jodi Dean warns of the danger to democracy of commodification through the spread of ‘communicative capitalism’.

Kelsen – Which Kelsen? A Reapplication of the Pure Theory to International Law

2009 ◽  
Vol 22 (2) ◽  
pp. 225-249 ◽  
Author(s):  
JÖRG KAMMERHOFER
Keyword(s):  
International Law ◽  
Legal Theory ◽  
Pure Theory ◽  
Municipal Law ◽  
Hans Kelsen ◽  
Theory Of Law ◽  
The Right ◽  
Relationship Of ◽  
The Relationship ◽  
Legal Theorist

AbstractHans Kelsen is known both as a legal theorist and as an international lawyer. This article shows that his theory of international law is an integral part of the Kelsenian Pure Theory of Law. Two areas of international law are analysed: first, Kelsen's coercive order paradigm and its relationship to the bellum iustum doctrine; second, the Kelsenian notion of the unity of all law vis-à-vis theories of the relationship of international and municipal law. In a second step, the results of Kelsenian general legal theory of the late period – as interpreted and developed by the present author – are reapplied to selected doctrines of international law. Thus is the coercive order paradigm resolved, the unity of law dissolved, and the UN Charter reinterpreted to show that the concretization of norms as positive international law cannot be unmade by a scholarship usurping the right to make law.

scholarly journals Revisiting the Case of Customary International Tax Law

2021 ◽  
Vol 23 (1) ◽  
pp. 79-103
Author(s):  
Dirk Broekhuijsen ◽  
Irma Mosquera Valderrama
Keyword(s):  
International Law ◽  
International Taxation ◽  
Customary Law ◽  
Tax Law ◽  
Profit Shifting ◽  
Customary International Law ◽  
The Creation ◽  
International Tax

Abstract Customary international tax law has traditionally not received a lot of acclaim in international tax law literature. However, the infrastructure of international tax law is becoming increasingly multilateral. The recent adoption of the Multilateral Instrument and the creation of the Inclusive Framework, two initiatives related to the OECD/G20 Base Erosion and Profit Shifting Project, have accelerated the width of cooperation on international tax matters. For that reason, the authors (re)consider the existence of customary international law in the area of international tax law. They conclude that, perhaps contrary to the intuition of tax lawyers, the evidence in favour of customary international tax law is building up. The question whether customary law exists within the area of international taxation is therefore not misplaced.

International Law and Colombian Constitutionalism: A Note on Monism

1942 ◽  
Vol 36 (4) ◽  
pp. 614-620
Author(s):  
William Marion Gibson
Keyword(s):  
Supreme Court ◽  
International Law ◽  
Subject Matter ◽  
The Other ◽  
Legal Philosophy ◽  
State Practice ◽  
The Subject ◽  
National Constitution ◽  
Relationship Of ◽  
The Relationship

In explaining the nature of international law, each of the two major schools of thought draws upon legal philosophy and practice for evidence in support of its interpretation. It is not the purpose of this note to offer any conclusions or proofs as to the validity of the reasoning of one or the other of the two schools. It would require more than the subject-matter here considered to prove the “Monist” position, or to detract from that of the “Dualist.” However, inasmuch as state practice is one of the guides to the resolution of the debate on the nature of international law, it is hoped that an explanation of the attitude of the Colombian Supreme Court concerning the relationship of pacta to the national constitution and legislation of that state may merit mention.

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