Submitted by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-06-05T17:08:52Z No. of bitstreams: 1 HadassahLaisdeSousaSantanaDissertacaoParcial2014.pdf: 425061 bytes, checksum: 05dec419977fa716cbf727f2c0f0a945 (MD5) / Approved for entry into archive by Sara Ribeiro (sara.ribeiro@ucb.br) on 2017-06-05T17:09:09Z (GMT) No. of bitstreams: 1 HadassahLaisdeSousaSantanaDissertacaoParcial2014.pdf: 425061 bytes, checksum: 05dec419977fa716cbf727f2c0f0a945 (MD5) / Made available in DSpace on 2017-06-05T17:09:09Z (GMT). No. of bitstreams: 1 HadassahLaisdeSousaSantanaDissertacaoParcial2014.pdf: 425061 bytes, checksum: 05dec419977fa716cbf727f2c0f0a945 (MD5) Previous issue date: 2014-12-18 / The aim of this dissertation is to study issues related to international tax treaties and its relationship with the Brazilian judicial tax system. After a historical approach of the various constitutional structures, conferring the treatment of laws stemming from international agreements, an analysis of the relationship between the international and national legal system addresses the dichotomy between monism and dualism. Punctuating the inadequacy of the monistic theory to the Federative Constitution of the Republic of Brazil. Such Elements of International Public Law is mentioned through international tax treaties, in particular the Vienna Convention, measuring such treaties on various types of taxation and conflicts that are in judgment by the acting superior court. In conclusion, a disquisition about hierarchies within the rules of law and their reflection and positioning in accordance with the tax treaties which are incorporated into context with an emblematic case that is on trial in the Supreme Court. / A presente disserta????o discorre sobre as quest??es concernentes aos tratados internacionais em mat??ria tribut??ria e sua rela????o com o Sistema jur??dico tribut??rio brasileiro. Ap??s uma abordagem hist??rica pelas diversas constitui????es do Brasil, conferindo o tratamento dado ??s normas advindas de acordos internacionais. Analisa a rela????o entre os sistemas jur??dico internacional e nacional abordando-se a dicotomia monismo versus dualismo, e pontuando pela n??o adequa????o da tese monista ?? Constitui????o da Rep??blica Federativa do Brasil. Em seguida o trabalho perpassa por alguns elementos do Direito Internacional P??blicos, em especial pela Conven????o de Viena sobre Direito dos Tratados e em seguida mensura os tratados internacionais em mat??ria tribut??ria, aduz-se sobre os diversos tipos de tratados na esfera tribut??ria e mencionam-se conflitos que est??o em sede de julgamento pelos tribunais superiores. Finaliza-se com a disquisi????o acerca das hierarquias nas normas e o respectivo reflexo desse posicionamento com os tratados em mat??ria tribut??ria incorporados ao ordenamento contextualizando com um caso emblem??tico que est?? em julgamento no Supremo Tribunal Federal.