O fenômeno da pluritributação internacional e as medidas unilaterais utilizadas para sua redução

Abstract

From the perspective of the International Taxation Right, the present study analyses the phenomenon of international multiple taxation and the unilateral measures for its reduction. In doing so, it points out differences between the International Taxation Right and the International Right to Taxation, and the norms corresponding to each one of them. It relates the phenomenon of international multiple taxation with the fiscal sovereignty and the principles of territoriality and universality. Then, based on the matrix rule of taxation incidence, it discusses the taxation norm of infernal right in its foreign elements, as well as the criteria of location and qualification of transnational incomes and the objective and subjective criteria of connection. It outlines some aspects about international multiple taxation, distinguishing it form infernal multiple taxation. It presents the main doctrinal concepts about the definition of the phenomenon of international multiple taxation, differentiating the double virtual taxation from the actual one, and the double law taxation from the double economic taxation. Also, it examines the phenomenon of the double international non-taxation to then arrive at a complete definition of international multiple taxation which encompasses all the elements of the phenomenon in question. Finally, based on these concepts, it presents the main unilateral measures to avoid the phenomenon of international multiple taxation, used by States that adopt the principle of universality (worldwide income taxation) in the taxation of incomes received abroad by its residents, such as exemption, income tax credit, deduction of taxes paid abroad as expense, societal income tax credit, among others