Made available in DSpace on 2016-04-26T20:25:40Z (GMT). No. of bitstreams: 1 Rodrigo Dalcin Rodrigues.pdf: 739141 bytes, checksum: 2533ddc06adeaa944da9085cb574d2b8 (MD5) Previous issue date: 2007-06-21 / This paper aims at analysing the relationship through which is established a liaison of the international tax law (in means of treaties) with the Brazilian law arrangement, comparing it to the approach given by the doctrine to this matter. This paper aims, as well, at identifying and describing the way through which the laws created in ensemble by States are applicable under real tax-related situations both for the payer and the taxed object. Besides, it was also analysed the corroborations given to the characterisation and definition of the law underscoring the language in use, and its prescriptive function, as well as the laws makeup, digressing the enunciated-enunciation, the enunciated-enunciated, the prescriptive enunciations, rules, principles and law norms. Then the expiry and the efficiency are defined as requirements imposed by the laws to their own promptness, as the law regulates its own production. It was also conducted an enquiry of the steps followed by the creation of a tax-related international treaty, stressing the legitimate ones to accomplish it, as well as the procedures to be observed in its production and enforcement, through the international and home law perspectives. Bringing the paper to completion there is an explanation on the divergence that lies in the comprehension and description of the connection of the international tax law and the intern home law. The conclusion obtained is that the Brazilian law allows the application of international laws prior to the home ones, handicapping the efficiency of home laws until the treaties are brought to an end / Este trabalho tem como objetivo analisar a relação pela qual se dá o acoplamento do direito internacional tributário (manifestado através de tratados) com o ordenamento jurídico brasileiro, confrontando-o com a descrição que a doutrina faz dessa matéria. Busca-se identificar e descrever a forma pela qual o direito produzido em conjunto pelos Estados é aplicável a situações fáticas tributárias relacionadas aos mesmos, tanto em função da pessoa, quanto da situação ou do objeto tributado. Além disso, analisam-se as evidências que caracterizam e permitem a definição do direito, atentando para sua linguagem, que é dotada de função prescritiva, e também para o processo de produção do direito, distinguindo a enunciação-enunciada, o enunciado-enunciado, os enunciados prescritivos, as regras, os princípios e as normas jurídicas. Após, são definidas a validade, a vigência e a eficácia, como requisitos impostos pelo próprio direito à sua coercibilidade, dado ao fato de que o próprio direito regula sua produção. É feita também a análise do processo de produção dos tratados internacionais em matéria tributária, atentando para as pessoas que possuem legitimidade para produzi-los, bem como os procedimentos a serem observados na sua produção e também para impor sua aplicação, em face do direito internacional e do direito interno. Por fim, são abordadas questões em que pairam divergências na compreensão e na descrição da relação entre o direito internacional tributário e o direito tributário interno. A conclusão a que se chega é a de que o direito brasileiro permite a aplicação dos tratados internacionais em matéria tributária em vez da legislação interna, afastando a eficácia desta até que haja extinção dos tratados

博士（経済学） / 甲第410号 / iii, 165p / 一橋大学

La mondialisation de l’économie, le développement des moyens de transport et de communication et l’émergence des paradis fiscaux rendent la connaissance de la fiscalité d’autres pays indispensable, tant par le fiscaliste praticien que par le chercheur.La France et la Belgique ont une communauté de langue et de culture en plus de la proximité géographique. Connaître sa fiscalité et la comparer à la fiscalité française est utile à tout fiscaliste qui pourra alors se faire sa propre idée sur le statut de paradis fiscal qu’on lui attribue. Nous avons choisi de comparer l’imposition des revenus étrangers car, ceux qui changent de pays pour éviter la pression fiscale, sont souvent des personnes ayant une forte activité internationale. En l’absence de convention préventive de double imposition, l’imposition de tels revenus est plus favorable en France, quand ils sont encaissés par des personnes morales. En revanche, lorsqu’ils sont encaissés par des personnes physiques, l’imposition est plus avantageuse en Belgique.Mais les deux pays ont conclu beaucoup de conventions préventives de double imposition de sorte qu’il est difficile de trouver un pays qui ne leur est pas lié par une convention fiscale. Or, il s’avère que la Belgique, à travers ses conventions, adopte des mesures fiscales nettement plus favorables que la France et ce, afin de favoriser l’expansion économique de ses résidents et attirer aussi des capitaux étrangers.A cette situation, s’ajoute le fait que ce pays autorise des montages fiscaux qui seraient sanctionnés en France sous l’angle de l’abus de droit.On comprend alors pourquoi certains hommes d’affaires n’hésitent pas à s’y domicilier. / According to several factors such as the economy globalization, the development of transportation and communication supplies and the rising of tax heavens, tax lawyers have to reach a high expertise and knowledge of foreign tax systems.Belgium and France share common roots of language and culture in addition to the geographical proximity. To be especially aware of the Belgium tax law scheme is absolutely necessary for every tax lawyer in particular in a view to compare and have an opinion about the heaven nature of the Belgian system.As far as it is impossible to compare every point of the two systems, we decided to focus only on the taxation of foreign income, because of the international activity of the taxpayers willing to lower the tax pressure. Without an international tax treaty, foreign incomes are less taxed in France when they are received by a company but the situation is different when the receiver is a person. However it has to be noticed that Belgium and France have developed a huge international tax treaty network. The Belgium one is analyzed as being more attractive for foreign investments and national economic expansion. Besides, Belgium has a tax system which authorizes tax schemes seen sometimes as an abuse of right in France. As a consequence the exile of business men can be understood.