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- Title
Competência tributária internacional: caducidade (precoce) do direito tributário?
- Authors
de Oliveira, Ana Carolina Borges
- Abstract
In this work intend to evaluate the Tax Right expired, once referred them transformations might have carted evolution or transformation, becoming, like this, imperious to evaluate the limits of the performance of the State. For that reason, it will be study the delimitation of the international tax competence, as well as the possible queries controverted that can elapse in the extent of performance of the international Tax Right opposed to the of the Tax (national) Right, under the focus of the changes from globalization and the possible extension of the object of international law. In that way, it can be ended that, in face of the advanced technologies, the expansion of international commerce and the global companies constitution, is necessary a more homogeneous juridical frame or the disappearance of heterogeneous or too restrictive national regulations. Or still, in other words, the juridical system needs, in a world globalized, of an international handling to develop, that, per times, it possesses different logics and it can commit the coherence of that system.
- Subjects
BRAZIL; TAX laws; INTERNATIONAL law; INTERNATIONAL economic relations; POLITICAL doctrines; POLITICAL science
- Publication
Universitas Jus, 2009, Issue 19, p171
- ISSN
1519-9045
- Publication type
Article