<p>När relaterade bolag belägna i olika länder säljer varor och tjänster sinsemellan kan det av olika anledningar ske till ett pris som avviker från det marknadsmässiga. Det kan bero på skatteplanering, men också på diverse andra omständigheter. För att kunna fastställa vilket som är rätt marknadspris och därigenom kunna ta ut rätt skatt är de flesta länder bundna av dubbelbeskattningsavtal, som vanligtvis är utformade efter OECD: s modellavtal. I artikel 9 i detta modellavtal finns regler om internprissättning och där definieras ”Armlängdsprinci-pen”, som säger att prissättningen ska följa de marknadsmässiga principerna. Vid en från marknadspris avvikande prissättning måste det konstateras om bolagen är relaterade eller ej, då reglerna för internprissättning endast gäller relaterade bolag. Enligt OECD: s modellav-tal kan bolag vara relaterade på grund av kontroll genom kapital, ledning eller annan kon-troll, och det är det sista kriteriet, begreppet ”annan kontroll”, som skapar störst förvirring. Varken OECD: s artikel 9 eller modellavtalet som sådant innehåller någon definition av be-greppet och det står inte heller att läsa hur de tre kriterierna förhåller sig till varandra. Vida-re saknas vägledning om vilka situationer som omfattas av artikeln.</p><p>Enligt Art 3(2) i modellavtalet ska odefinierade termer tolkas enligt nationell lagstiftning om inte omständigheterna kräver annorlunda. Art. 9 ges ofta en vidare definition än den given i OECD:s modellavtal, vilket kan resultera i en inkorrekt skattesituation. Eftersom dubbelbeskattningsavtalet endast rör justering av dubbelbeskattning, kan en justering inte äga rum genom användande av modellavtalet. Genom att utvidga beskattningsrätten, bryter länderna mot den gyllene regeln, vilken de flesta dubbelbeskattningsavtal bygger på, att ett dubbelbeskattningsavtal aldrig kan användas för att utvidga beskattningsrätten, endast in-skränka denna. Syftet med uppsatsen är att undersöka hur man kan ge kontrollbegreppet en riktig definition som överensstämmer med Art. 9. Eftersom tolkning via nationell lag kan ge oönskade resultat, kräver omständigheterna ett annorlunda tolkningssätt. Genom att ge kontrollbegreppet en autonom konventions tolkning som reflekterar syftet och bakgrunden till Art. 9, undviks problemet.</p> / <p>When associated enterprises situated in different countries sell goods and services between themselves, the transfer price may, because of different reasons, diverge from the market price. The divergence may be a consequence of tax planning, but it may also arise from other circumstances. To determine the right market price and thereby be able to make a correct taxation, most countries are committed to double taxation agreements, which are usually designed after the OECD Model Convention (hereafter OECD MC). Art. 9 of the convention provides for transfer pricing regulations and in this article the “arm’s length principle” is defined, stating that the pricing should be set according to the market price principles. When the transfer price diverges from the market price it must be established if the enterprises are associated or not, since the transfer pricing regulations only applies to associated enterprises. According to the OECD MC enterprises may be associated through capital, management or control, and it is the last notion, the notion of “control” that creates the greatest confusion. Neither in Art. 9 nor in the rest of the OECD MC, a definition of the notion exists, and it is nowhere stated how the criteria relate to each other. Further-more, guidance is missing describing in which situations the article is meant to be applica-ble.</p><p>According to Art. 3(2) OECD MC, undefined terms shall be interpreted according to domestic law, unless the context otherwise requires. Art. 9 is often given a wider definition than the one provided in the OECD MC when domestic interpretation is used, which may result in an incorrect tax situation. Since the double taxation agreement only deals with the adjustment of double taxation, an adjustment cannot be justified by the use of the OECD MC. By broadening the scope of the article, the countries break the golden rule upon which most double taxation agreements rely, that a double taxation agreement may never be used to expand the right of taxation, only restrict it. The purpose of the thesis is to investigate how to give the term control an appropriate definition in line with Art. 9. Since the use of domestic interpretation may give unwanted results, the context requires an alternative way of interpretation. By giving the notion of control an autonomous treaty interpretation that reflects the purpose and context of Art. 9, the problem is avoided.</p>

<p>This thesis examines whether the fundamental freedoms of the EC Treaty prescribe most-favoured-nation (MFN) treatment. The right to MFN treatment concerns the issue whether taxpayers resident in one Member State can “cherry-pick” the most beneficial tax treaty available to other taxpayers. Two issues of fundamental impor-tance are examined in this thesis. First, whether a resident of a Member State (A) who receives income in another Member State (B), can claim from that state, the most beneficial tax treaty available to a resident of a third Member State (C). Second, whether a resident can claim from his state of residence (A), the same tax treatment as provided in a tax treaty concluded by his state of residence and another Member State (C), when this tax treaty provides better treatment in terms of avoiding double taxa-tion in the state of residence than the tax treaty applicable to the source of income (B).</p><p>The ECJ has held that discrimination arises only through the application of different rules to comparable situations or the application of the same rule to different situa-tions. The current state of EC law prohibits unequal treatment of residents and non-residents as well as residents who have exercised their rights to free movement in comparison to residents who have not. The condition is that they must be considered to be in comparable situations and that there is no objective difference to justify the difference in treatment. The ECJ has so far not ruled on the MFN issue. It is there-fore uncertain as to whether Member States are obligated to treat; 1) different non-resident taxpayers equally and, 2) whether Member States are prohibited from treat-ing their own residents differently when they exercise their rights to free movement in different Member States.</p><p>This thesis identifies the requirements for the application of MFN treatment and ex-amines in which tax treaty provisions it is possible to apply MFN treatment. The ECJ, has in its case law, concluded that the application of tax treaties must be exer-cised in accordance EC law. It can be argued that a well-functioning internal market cannot allow bilateral tax treaties to provide preferential tax treatment to residents of one Member State, while denying it to residents of the remaining Member States. However, the application of MFN treatment could have far-reaching ramifications on the Member States’ existing tax treaty network. It is therefore fair to assume, as has been stated in other doctrinal opinions, that the ECJ will approach this issue care-fully when providing its interpretation on the matter.</p>

A presente dissertação objetiva analisar a forma de recepção dos tratados internacionais em matéria tributária pelo ordenamento jurídico brasileiro. Para isso, é fundamental verificar a relação entre o direito internacional e o direito interno, por meio da análise das teorias monista e dualista. Apresenta-se o Direito Tributário Internacional como uma das variações do Direito Internacional Público, com o objetivo de introduzir a matéria tributária. Estudam-se os tratados como uma das principais fontes do direito internacional e o modo como o Poder Executivo e o Poder Legislativo participam de sua ratificação. Detalham-se, assim, os objetivos e os métodos dos tratados internacionais em matéria tributária, os quais visam a evitar a ocorrência do fenômeno jurídico da bitributação. Concluída a análise do procedimento de internalização desses tratados pelo ordenamento brasileiro, há a possibilidade de surgirem conflitos entre a norma internacional recepcionada e a lei interna anterior ou superveniente. E, por essa razão, apresentam-se os critérios gerais e específicos adotados pela doutrina e pelo Supremo Tribunal Federal para solucionar antinomias jurídicas. / The present dissertation aims to analyze the form of reception of international tax treaties by the Brazilian domestic order. For this to happen, it is important to verify the form as the international law is related with the domestic law. By presenting the International Tax Law as one of the branches of the Public International Law, it is also relevant to study the international treaties as one of the main sources of the International Law, along with the way how the Executive and the Legislative participate of its ratification. Besides that, the dissertation also points for international tax treaties objectives and methods to avoid the double taxation. After the reception of these international treaties, it can appear conflicts with the internal order. And that is te reason to study the general and specific methods adopted by the doctrine and the Federal Supreme Court to solve the legal antinomies.

A presente dissertação objetiva analisar a forma de recepção dos tratados internacionais em matéria tributária pelo ordenamento jurídico brasileiro. Para isso, é fundamental verificar a relação entre o direito internacional e o direito interno, por meio da análise das teorias monista e dualista. Apresenta-se o Direito Tributário Internacional como uma das variações do Direito Internacional Público, com o objetivo de introduzir a matéria tributária. Estudam-se os tratados como uma das principais fontes do direito internacional e o modo como o Poder Executivo e o Poder Legislativo participam de sua ratificação. Detalham-se, assim, os objetivos e os métodos dos tratados internacionais em matéria tributária, os quais visam a evitar a ocorrência do fenômeno jurídico da bitributação. Concluída a análise do procedimento de internalização desses tratados pelo ordenamento brasileiro, há a possibilidade de surgirem conflitos entre a norma internacional recepcionada e a lei interna anterior ou superveniente. E, por essa razão, apresentam-se os critérios gerais e específicos adotados pela doutrina e pelo Supremo Tribunal Federal para solucionar antinomias jurídicas. / The present dissertation aims to analyze the form of reception of international tax treaties by the Brazilian domestic order. For this to happen, it is important to verify the form as the international law is related with the domestic law. By presenting the International Tax Law as one of the branches of the Public International Law, it is also relevant to study the international treaties as one of the main sources of the International Law, along with the way how the Executive and the Legislative participate of its ratification. Besides that, the dissertation also points for international tax treaties objectives and methods to avoid the double taxation. After the reception of these international treaties, it can appear conflicts with the internal order. And that is te reason to study the general and specific methods adopted by the doctrine and the Federal Supreme Court to solve the legal antinomies.

A presente dissertação objetiva analisar a forma de recepção dos tratados internacionais em matéria tributária pelo ordenamento jurídico brasileiro. Para isso, é fundamental verificar a relação entre o direito internacional e o direito interno, por meio da análise das teorias monista e dualista. Apresenta-se o Direito Tributário Internacional como uma das variações do Direito Internacional Público, com o objetivo de introduzir a matéria tributária. Estudam-se os tratados como uma das principais fontes do direito internacional e o modo como o Poder Executivo e o Poder Legislativo participam de sua ratificação. Detalham-se, assim, os objetivos e os métodos dos tratados internacionais em matéria tributária, os quais visam a evitar a ocorrência do fenômeno jurídico da bitributação. Concluída a análise do procedimento de internalização desses tratados pelo ordenamento brasileiro, há a possibilidade de surgirem conflitos entre a norma internacional recepcionada e a lei interna anterior ou superveniente. E, por essa razão, apresentam-se os critérios gerais e específicos adotados pela doutrina e pelo Supremo Tribunal Federal para solucionar antinomias jurídicas. / The present dissertation aims to analyze the form of reception of international tax treaties by the Brazilian domestic order. For this to happen, it is important to verify the form as the international law is related with the domestic law. By presenting the International Tax Law as one of the branches of the Public International Law, it is also relevant to study the international treaties as one of the main sources of the International Law, along with the way how the Executive and the Legislative participate of its ratification. Besides that, the dissertation also points for international tax treaties objectives and methods to avoid the double taxation. After the reception of these international treaties, it can appear conflicts with the internal order. And that is te reason to study the general and specific methods adopted by the doctrine and the Federal Supreme Court to solve the legal antinomies.

A tese que apresento perante a Faculdade de Direito da Universidade de São Paulo tem por foco a análise dos mecanismos de controle da dupla-tributação apurados pelas Convenções Fiscais Bilaterais e os princípios decorrentes dos Tratados Comerciais, especialmente o de não-concessão de subsídios e o tratamento da nação mais favorecida. Tomando como pano de fundo a relação entre os países desenvolvidos e em desenvolvimento, demonstro que a resistência dos Estados exportadores de capital na implementação das cláusulas de crédito fictício nas Convenções Fiscais Bilaterais é injustificada, prestando-se unicamente para dar prevalência à tributação com base na residência, em detrimento da neutralidade fiscal em face dos Estados de fonte dos rendimentos. Ainda, colocada a relação entre os fundamentos da celebração de Convenções Fiscais Bilaterais, afasto a possibilidade de o regime delas decorrente ser estendido a terceiros por força da cláusula do tratamento da nação mais favorecida constante do GATT e de outros Tratados Comerciais. / This thesis makes an analysis of the mechanisms of control of the double-taxation thickened by the Bilateral Fiscal Conventions and the principles of the Commercial Agreements, especially the one of no-concession of subsidies and the treatment of the most-favored-nation. Taking as backdrop the relationship among the developed countries and indevelopment countries, I demonstrate that the resistance of Capital Exporters States in the negotiating fictitious credit in the Bilateral Fiscal Conventions is unjustified, being only rendered to maintain to the taxation based in the residence, avoiding the fiscal neutrality in face of States of source of the revenues. Still, placed the relationship among the foundations of the Bilateral Fiscal Conventions, I move away the possibility of the regime of them to be extended in favor of Third Countries using the GATTs most favored nation clause.

O tema da presente tese é o contexto referido no art. 3 da CM-OCDE para a interpretação e aplicação de termos não definidos nos textos de convenções fiscais. O Brasil e os seus acordos de bitributação são adotados como referenciais, embora também seja investigada a jurisprudência de uma série de outros países quanto à interpretação e aplicação de suas convenções fiscais. A Introdução apresenta o tema, o problema, a hipótese, o objetivo e as principais questões analisadas na tese, seguidas de considerações propedêuticas necessárias ao desenvolvimento de todo o trabalho. O Capítulo I se ocupa: (i) do sentido de contexto referido no art. 3 da CM-OCDE; (ii) do seu relacionamento com a cláusula de reenvio ao Direito doméstico prevista no mesmo dispositivo e; (iii) dos critérios formais, funcionais e materiais de reconhecimento de evidências sob o escopo do contexto. O Capítulo II analisa o chamado contexto intrínseco e identifica: (i) quais evidências seriam abrangidas pelo contexto intrínseco, a exemplo do texto do acordo de bitributação, seu preâmbulo e anexos, documentos elaborados em conexão com o tratado, protocolos e acordos posteriores celebrados pelos Estados contratantes, bem como; (ii) quais técnicas seriam úteis à exploração de tais evidências, como métodos sintáticos, semânticos de interpretação do texto do acordo como um todo, testes comparativos da função e do sentido dos termos no acordo de dupla tributação como um todo, a identificação dos objetivos e propósitos do acordo a partir de detalhes de cada uma de suas partes. O Capítulo III analisa o chamado contexto extrínseco primário, especialmente com vistas aos procedimentos amigáveis, às práticas seguidas pelos Estados (autoridades fiscais, judiciárias e legislativas) para a aplicação de acordos de dupla tributação e aos parallel treaties. O Capítulo IV aborda o chamado contexto extrínseco secundário, que compreende as decisões de Cortes nacionais de terceiros Estados, a doutrina dos publicistas mais qualificados das diferentes Nações, a Convenção Modelo da OCDE e os seus respectivos Comentários, os trabalhos preparatórios, os atos unilaterais quanto à intenção dos Estados contratantes e as circunstâncias relacionadas à conclusão da convenção fiscal. / This thesis deals with the context referred to in the art. 3 (2) of the OECD Model Tax Convention to interpretation and application of terms not defined in tax treaties. It adopts the Brazilian system and its tax treaties as reference, although it also analyzes the cases law from a number of other countries regarding the interpretation and application of its tax treaties. The Introduction presents the theme, the problem, the hypothesis, the goal and the key issues addressed by the thesis, followed by propaedeutic considerations needed to develop the whole study. The Chapter I deals with: (i) the meaning of context referred to in the art. 3 (2) of the OECD Model Tax Convention; (ii) the precedence between the context and the domestic law (general renvoi clause) and; (iii) the formal, functional and material criteria for recognition of evidences under the scope of the context. The Chapter II examines the so-called intrinsic context, in order to: (i) identify some evidences under its scope, such as the tax treaty text, its preamble and annexes, materials prepared in connection with the convention, protocols and subsequent agreements concluded by the Contracting States, as well as; (ii) which methods would be useful to handle such materials, such as syntactic and semantic methods, comparative tests of the function and meaning terms at the whole treaty, as well the identification of the objectives and purposes of the agreement from the details of each of its parts. The Chapter III analyses the so-called primary extrinsic context, which includes mutual agreement procedures, practices followed by the fiscal, judicial and legislative authorities for the application of tax treaties and the parallel treaties. The Chapter IV deals with the so-called secondary extrinsic context, which comprises decisions of national courts of third States, the teachings of the most highly qualified publicists of the various nations, the OECD Model Tax Convention and their Commentaries, preparatory works, unilateral materials about the intention of the parts and circumstances occurred at the time of the conclusion of the tax treaty.

O fenômeno jurídico denominado dupla tributação internacional ocorre quando dois ou mais Estados soberanos submetem uma mesma pessoa (física ou jurídica), num mesmo período de tempo, ao pagamento de tributos comparáveis, em razão de um mesmo fato gerador. Embora não seja proibida expressamente por qualquer princípio geral de Direito Internacional, a dupla tributação é altamente indesejável em virtude de seus efeitos danosos à economia e, indiretamente, à sociedade em geral. Em vista disso, desde o século XIX os Estados nacionais vêm tentando implementar soluções para o problema, dentre as quais se incluem as chamadas convenções de bitributação, cujo objetivo consiste exatamente em evitar ou, ao menos, minimizar este pernicioso fenômeno. As normas contidas nestas convenções atuam atribuindo a competência tributária ora a um, ora a outro Estado, dependendo do tipo de rendimento, e, desta forma, limitam a soberania fiscal dos Estados contratantes. Considerando a enorme diversidade de ordenamentos jurídicos, bem como a grande facilidade com que são estruturadas novas operações comerciais e, até mesmo, a diversidade de idiomas, conclui-se que a eficácia das normas destas convenções é essencialmente dependente das formas e métodos de interpretação e aplicação de suas cláusulas. As entidades dedicadas ao estudo do tema, notadamente a Organização para a Cooperação e Desenvolvimento Econômico - OCDE, a Organização das Nações Unidas - ONU e também a International Fiscal Association - IFA constantemente elaboram estudos que contém recomendações de critérios a serem seguidos pelos países para a interpretação e aplicação das convenções. Contudo, em face das incompatibilidade entre os ordenamentos, em virtude dos frequentes reenvios ao direito interno dos países, e, muitas vezes, em decorrência dos próprios conflitos de interesses econômicos entre os países, nem sempre os critérios de interpretação tradicionais, ou seja, aqueles já propostos pela OCDE, ONU e mesmo pela IFA, são capazes de resolver os conflitos interpretativos e/ou de qualificação de forma a possibilitar o maior grau de eficácia de tais acordos. Assim, surge a necessidade de uma solução alternativa para o problema. Propomos, desta forma, a aplicação da teoria da argumentação jurídica com o objetivo de facilitar o raciocínio e manter a discussão sobre a interpretação das cláusulas, termos e expressões o máximo possível na esfera internacional, evitando o reenvio ao direito interno e preenchendo as lacunas deixadas pelos critérios tradicionais, possibilitando, assim, maior eficácia das normas convencionais. / International double taxation occurs when to or more sovereign states impose comparable taxes to the same person or legal entity within the same period of time. Although it is not expressly forbidden by any International Law rule or principle, international double taxation is highly undesirable as a result of it harmful effects to the countries economy and society in general. In view of this, since the 19th century countries have been trying to provide solutions for the problem, and among these possible solutions the double taxation conventions stand out as a way to avoid or at least minimize this harmful phenomenon. The rules provided in these conventions work by allocating the taxing power either to one or to the other contracting state, depending on the type of income, and, therefore, double taxation conventions do represent a limitation to the tax sovereignty of the contracting states. Considering the enormous diversity of legal systems, as well as the profusion of structures that may be used for commercial transactions, and even due to the variety of languages, it is possible to conclude that the efficiency level of double taxation conventions considerably depends on the way and on the methods pursuant to which their clauses are interpreted and applied. The international entities dedicated to analyze and suggest solutions for these issues, especially the Organization for Economic Cooperation and Development - OECD, the United Nations - UN and also the International Fiscal Association - IFA are constantly searching for solutions and also recommending some criteria to the interpretation and application of these conventions. These criteria compose the traditional, also called classical, method of interpretation. Nevertheless, due to the incompatibilities between legal systems, as well as in virtue of the frequent recourse to national law, and sometimes due to the conflicts of economical interests between the countries, the traditional criteria already proposed by the OECD, UN and IFA for the interpretation and application of double tax conventions become quite inefficient, and, as a result of this, double taxation remains a problem. Therefore, there is an urging need for an alternative solution. Thence, we propose the application of the Theory of Legal Argumentation in order to facilitate the process of interpretation and legal reasoning regarding clauses, terms and expressions, avoiding, thus, the recourse to national law and also filling the gaps existing in the traditional criteria, for the purpose of allowing larger efficiency of conventional rules.

O controle dos preços de transferência está amparado no princípio da plena concorrência, que representa espécie de dogma no direito tributário internacional. Para a sua concretização, há duas espécies de metodologias distintas: os métodos tradicionais, apoiados na comparação dos preços ou margens brutas de lucro das transações, e os métodos baseados na comparação de lucros operacionais entre as transações cotejadas. Não obstante a existência desta gama de métodos, há exemplos nos quais o princípio da plena concorrência não propicia mecanismos suficientes para o adequado controle dos preços de transferência, porquanto inexistem dados para a comparação dos preços, margens brutas ou lucros operacionais. As negociações globais de instrumentos financeiros intra-grupo, praticadas de forma integrada entre instituições de um mesmo conglomerado bancário, estão entre as situações que mais apresentam desafios ao aludido princípio. Como alternativa, parte da doutrina internacional tem defendido a adoção do método da partilha de lucros segundo fórmulas predeterminadas ou formulary apportionment. Os principais argumentos destes teóricos são a constatação de que o princípio da plena concorrência, ao se amparar no critério da entidade segregada, ignora os ganhos de eficiência e escala gerados no âmbito dos grupos econômicos; ademais, a aplicação deste princípio mostra-se complexa, dada a sua abertura e amplitude. No direito brasileiro, as regras para o controle dos preços de transferência, a despeito de inspiradas nos métodos tradicionais disponíveis para a aplicação do princípio da plena concorrência, são simplificadas a tal ponto que os métodos envolvendo margens brutas tornaram-se semelhantes aos métodos envolvendo fórmulas predeterminadas. Esta simplificação é desejável, em especial com vistas ao atendimento da praticabilidade, legalidade, eficiência administrativa etc.. Idealmente, a melhor estratégia de política tributária a ser adotada seria aquela baseada na edição de normas que, de um lado, (i.) prevejam margens predeterminadas de lucros por setor de atividade e região, ou definam outros critérios objetivos, razoáveis sob a perspectiva econômica, para o cálculo dos preços parâmetro, mas, de outro, (ii.) admitam que estas simplificações representam safe harbours, sendo garantido ao contribuinte o direito de apresentar quaisquer argumentos ou provas admitidos em direito para comprovar sua situação peculiar. O exame das discussões envolvendo a negociação global de instrumentos financeiros auxilia na conclusão de que, para serem justas, as normas para o controle dos preços de transferência precisam ser abrangentes, possibilitando-se a adequação dos métodos às especificidades de cada caso concreto; para o adequado funcionamento do sistema tributário, contudo, é imprescindível a instituição de diversas espécies de safe harbours, aptos a abranger a maioria das situações, reservando-se às transações realmente peculiares o exame detalhado dos preços. / Transfer pricing control rests on the arms length principle, one of the international consensus of international tax law. Control takes place under either of two methodologies: one comprising the Traditional Transaction Methods based on the comparison of prices and/or gross margins, and the other comprising Transactional Profits Methods based on the comparison of operating incomes from the relevant transactions. Notwithstanding the several methods in existence, the arms length principle may sometimes fail as a mechanism for adequate control of transfer pricing, insofar as data for the comparison of prices, gross margins or operational income are not available. The integrated global trading of financial instruments between units of a same banking group is an example of challenging situation for the effective application the arms length principle in transfer pricing control. Seeking an alternative approach, recent studies make the case for apportioning profits in accordance with preset formulas the so-called formulary apportionment. The main arguments behind this proposal revolve around the arms length principle ignoring economies of scale and other efficiency gains that normally breed within an economic group, as well as it being overly complex and open-ended. Although inspired by the Traditional Transactional Methods, Brazilian transfer price rules are simplified to such extent, that the gross margin comparison methods have become similar to a preset formula. Simplification is desirable from the standpoint of practicability, legal strictness, administrative efficiency, and so on. The ideal tax legislation policy would include rules that (i.) either pre-set gross margin parameters by industry and geographic location, or set forth objective, economically reasonable criteria for determination of parameter prices; but also (ii.) acknowledge such simplifications as no more than safe harbours and offer the taxpayer an opportunity to demonstrate deviation from the norm in a given peculiar situation. An analysis of the discussions on global trading of financial instruments fosters the conclusion that in order to be fair, transfer pricing rules must be all-encompassing; efficiency of the tax system, however, cannot forego the use of safe harbours that cover the majority of cases, thus restricting detail analysis to transactions that are actually peculiar.

Uppsatsens syfte är att utreda huruvida tioårsregeln i 3 kap. 19 § IL strider mot EG-rätten. Vidare undersöks konsekvenserna utav den utvidgade regeln i förhållande till den internationella skatteavtalsrätten. Avsaknad av total harmonisering inom skatteområdet i EU resulterar i att praxis från EGD är vägledande och av stor vikt för medlemsstaterna. Skatteregler i intern rätt får inte utformas på ett sätt att de strider mot någon av de grundläggande rörelsefriheterna i EG-fördraget. Tioårsregeln innebär i grova drag att kapitalvinster som uppstår vid avyttring av tillgångar, skall beskattas i Sverige under de tio nästföljande åren efter utflyttning från Sverige. Tioårsregeln i dess tidigare lydelse har inte fungerat ändamålsenligt. Numera omfattar tioårsregeln utländska andelar och delägarrätter om dessa förvärvades under tiden den skattskyldige var obegränsat skattskyldig i Sverige. Tioårsregelns syfte är att hindra skattskyldiga att undandraga den svenska staten skatteintäkter vid utflyttning. Exitbeskattning är en synonym till utflyttningsbeskattning. Exitskatt avseende kapital innebär att beskattning sker på en orealiserad latent vinst på grund av att den skattskyldige flyttar ut från staten. Tioårsregeln kan sägas vara en typ av exitskatteregel eftersom den grundas på en utsträckt hemvistprincip. Bestämmelser om exitskatter avseende kapitalvinster är generellt sett svåra att rättfärdiga eftersom en mängd krav ställs för att sådana regler skall betraktas förenliga med EG-rätten. EGD har genom praxis stadgat vissa krav avseende utformning av exitskatteregler. Exitskatter i sig har inte ansetts strida mot EG-rätten, vilket kan utläsas från Lasteyrie-domen. I det senare avgjorda N-målet konstaterades att regler om exitskatt i form av uppskovsbeskattning måste anses godkända av EGD, i alla fall då de inte är förenade med alltför hårda krav för den skattskyldige. För att inte strida mot EG-rätten bör värdenedgångar efter utflyttning beaktas samtidigt som krav på säkerhet och dylikt inte får ställas på den skattskyldige. Artikel 13 i OECD:s modellavtal gällande kapitalvinster reglerar inte problematiken kring olika staters bestämmelser om kapitalskatt skall tas ut eller på vilket sätt kapitalvinst skall beskattas. Artikeln reglerar i stället hur skatteanspråket avseende kapitalvinst skall fördelas mellan staterna. Det är inte alltför ovanligt att de svenska skatteavtalen skiljer sig från OECD:s modellavtal i vissa avseenden.  Begränsningarna i Sveriges beskattningsrätt innebär ofta en inskränkning i de antal år som Sverige har rätt att beskatta kapitalvinster och/eller att svenska delägarrätter samt andelar endast omfattas av den svenska beskattningsrätten. Utvidgningen av tioårsregeln är verkningslös eftersom de svenska skatteavtalen är formulerade på ett sätt som leder till att Sverige förhindras att utöva sin beskattningsrätt enligt tioårsregeln, som avtalen föreskriver. Tioårsregeln har inte effektiviserats med hjälp av utvidgningen till att även omfatta utländska andelar på grund av skatteavtalens neutraliserande effekt. Skatteavtalen leder till att tioårsregeln är verkningslös och för att syftet med den utvidgade tioårsregeln skall uppnås måste Sverige omförhandla sina skatteavtal. Om en skattskyldig person vid utflyttning behandlas negativt av tioårsregeln i jämförelse med en skattskyldig person som fortsätter vara bosatt i Sverige, kan regeln fungera hindrande. Eftersom beskattning av kapitalvinst enligt tioårsregeln sker på samma sätt för den utflyttade personen som för den i Sverige kvarvarande personen föreligger ingen negativ särbehandling, vilket innebär att regeln är förenlig med EG-rätten. Tioårsregeln bör ersättas av ett system bestående av exitbeskattning med möjlighet till uppskov, vilket vi betraktar som en mer ändamålsenlig lösning. Vår utredning påvisar att förslaget uppnår samma syfte som tioårsregeln strävar efter samtidigt som det framstår förenligt med EG-rätten. Problematiken avseende skatteflykt och skatteundandragande som tioårsregeln kan medföra är dock inte löst i sin helhet i och med det framställda förslaget. Problematiken med skatteflykt och skatteundandragande vid utflyttningssituationer kvarstår så länge Sveriges skatteavtal inte omförhandlas. / The aim of this thesis is to investigate whether the ten-year-rule in chapter 3 section 19 of the Income Tax Law is contrary to EC-law. The consequences of the extended rule in connection with international contract law regarding taxation agreement are furthermore investigated. The lack of complete harmonization within tax law in the EU brings case law from the European Court of Justice into a position of great importance since it serves as guidance for the member states. Tax rules in national law may not be constructed in a way that is contrary to the right of free movement in the EC-treaty. A general explanation of the ten-year-rule is that capital gains which arise from disposal of assets shall be subject to Swedish tax during a ten-year period following emigration from Sweden. The former wording of the ten-year-rule has not been working appropriately. The present outline of the ten-year-rule also comprises foreign shares if they were acquired during a period when the taxpayer was liable to unlimited taxation in Sweden. The aim of the ten-year-rule is to hinder taxpayers avoiding paying governmental taxes after emigration. Exit tax is a synonym for emigration tax. Exit tax regarding capital leads to taxation of gains that has not yet been subject to realization due to the taxpayer’s emigration. The ten-year-rule can be regarded as an exit tax since it is based on an extended domicile principle. Rules regarding exit tax of capital gains are generally difficult to justify because of the various requirements to be fulfilled in order to comply with EC-law. ECJ has through case law enacted certain requirements regarding construction of exit tax rules in national law. From the judgment of the Lasteyrie-case it can be understood that exit taxes per se is not contrary to EC-law. The later ruled N-case established that exit tax rules supplemented with a possibility of tax deferral has to be considered approved by ECJ, at least when not combined with far too strict requirements for the taxpayer. In order for exit tax rules in national law not to be contrary to EC-law shall rate decrease be considered after emigration and security requirements cannot be demanded. Article 13 of the OECD's Model Tax Convention regarding capital gains does not regulate if capital gains shall be taxed or in what way capital gains shall be taxed. Instead the article regulates how the tax claim regarding capital gains shall be divided between the contractual parties. It is not uncommon that the Swedish taxation agreements are in some aspects different from the Model Tax Convention. Limitations of the Swedish tax claim often leads to restriction in the time period in which Sweden has the right to confer taxation of capital gains and/or that Swedish shares only are included in the Swedish tax claim. The extension of the ten-year-rule is ineffective since the Swedish taxation agreements are constructed in a way that leads to Sweden being prevented from practicing the tax claim according to the ten-year-rule which the agreement prescribes. The extension to also include foreign shares in the ten-year-rule has not made the rule more efficient due to the neutralizing effect of the taxation agreements. The Swedish taxation agreements affect the ten-year-rule to become inoperative and in order for the extended rule to be effective, Sweden has to renegotiate the agreements.    If an emigrating taxpayer is treated in a less favorable manner in comparison with a taxpayer keeping its residence in Sweden due to the ten-year-rule, the rule can be considered as a hindrance. Since taxation of capital gains in accordance with the ten-year-rule is conducted in the same manner for the emigrating person as for the person remaining in Sweden, no derogatory treatment exists which means that the rule is compatible with EC-law. The ten-year-rule should be replaced by a system consistent of exit tax rules combined with an opportunity for tax deferral, which we consider to be an appropriate solution. Our investigation demonstrates that this solution achieves the same purpose as the ten-year-rule is striving for at the same time as it seems to be in compliance with EC-law. The difficulty regarding tax avoidance and tax evasion that the ten-year-rule might contribute to is however not completely solved by this presented solution. The problem regarding tax avoidance and tax evasion remains as long as Swedish taxation agreements are not renegotiated.