As restrições existentes na celebração de tratados internacionais no Direito Tributário (Limitations on the Power to Make Tax Treaties: A Perspective from Brazilian Federalism)

8 Revista Jus Navigandi 62 (2003)

16 Pages Posted: 7 Nov 2018

See all articles by Ivan Ozai

Ivan Ozai

Osgoode Hall Law School, York University

Date Written: February 1, 2003

Abstract

Portuguese Abstract: Este artigo discute brevemente as implicações de algumas limitações à celebração de tratados internacionais em matéria tributária, em particular as limitações constitucionais à concessão de isenções de tributos estaduais e municipais.

English Abstract: The Brazilian Constitution is highly analytical. It contains several rules on the right to tax (and not to tax) of the federal government, states, and municipalities. In this paper, I discuss the implications of some of these limitations on the power to make tax treaties, especially the constitutional constraints on the federal government to grant tax expenditures relating to state and municipal taxes.

Note: Downloadable document is in Portuguese.

Suggested Citation

Ozai, Ivan, As restrições existentes na celebração de tratados internacionais no Direito Tributário (Limitations on the Power to Make Tax Treaties: A Perspective from Brazilian Federalism) (February 1, 2003). 8 Revista Jus Navigandi 62 (2003), Available at SSRN: https://ssrn.com/abstract=3264445

Ivan Ozai (Contact Author)

Osgoode Hall Law School, York University ( email )

4700 Keele Street
Toronto, Ontario M3J 1P3
Canada

HOME PAGE: http://www.osgoode.yorku.ca/faculty-and-staff/ozai-ivan/

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