The Role of Foreign Court Decisions in the Interpretation of Tax Treaties in the Brazilian Judicial Practice

37 Pages Posted: 10 Jun 2021

See all articles by Michell Przepiorka

Michell Przepiorka

Brazilian Institute of Tax Law (IBDT) - Brazilian Institute of Tax Law (IBDT), Students

Date Written: June 9, 2021

Abstract

This paper analyzes c. In other words, how judges should weigh foreign decisions when applying treaties. The paper depicts how foreign case law could be used in domestic cases as source of international law and the legal grounds allowing their application. The paper considers decisions held by the Supreme Court of Justice, the Constitutional Court, and the Federal Administrative Court published until July 2020.

Keywords: Case Law, Interpretation, Double Tax Treaties; domestic courts; international law-making.

JEL Classification: K33, K34, K41

Suggested Citation

Vieira, Michell, The Role of Foreign Court Decisions in the Interpretation of Tax Treaties in the Brazilian Judicial Practice (June 9, 2021). Available at SSRN: https://ssrn.com/abstract=3863702

Michell Vieira (Contact Author)

Brazilian Institute of Tax Law (IBDT) - Brazilian Institute of Tax Law (IBDT), Students ( email )

Brazil

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