A Validade No Brasil Dos Tratados Internacionais Em Mat Ria Tribut Ria

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A Validade No Brasil Dos Tratados Internacionais Em Mat Ria Tribut Ria

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Author : Osvaldo José Rebouças
language : pt-BR
Publisher: Editora Appris
Release Date : 2022-08-17

A Validade No Brasil Dos Tratados Internacionais Em Mat Ria Tribut Ria written by Osvaldo José Rebouças and has been published by Editora Appris this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-08-17 with Law categories.

O livro A Validade no Brasil dos Tratados Internacionais em Matéria Tributária aborda os conflitos normativos originados do surgimento de uma nova estrutura jurídica necessária à regulação das relações que brotam no cenário internacional, decorrentes dos processos de globalização da economia. Nesse giro, ganha relevo o Direito Internacional como instrumento de disciplinamento das condutas dos agentes no inter-relacionamento supranacional. Merece destaque, nesse contexto, os acordos internacionais celebrados entre os Estados, constituindo-se na principal fonte do Direito das Gentes. Apesar de o conceito atual de soberania ser relativizado, reduzindo seu caráter absolutista, é certo que os Estados preservam seu aspecto soberano, não se sujeitando a nenhuma força normativa que não a decorrente de sua própria manifestação de vontade. Da nova compreensão desse conceito, surgem conflitos na ordem interna, como sói acontecer no Brasil. Em virtude da adoção do modelo dualista como forma de recepção dos tratados internacionais na ordem interna, definido na Constituição, no mais das vezes o Estado brasileiro firma acordos com outros parceiros no plano internacional, mas não o submete, de logo, ao processo de inserção na ordem interna, para lhe dar a vigência e a eficácia normativas, ensejando o surgimento de conflitos, já que na ordem internacional o acordo tem executoriedade, criando obrigações e direitos. Outra situação de conflito decorre da orientação firmada pelo Supremo Tribunal Federal que, ao posicionar o acordo no sistema jurídico pátrio no mesmo nível hierárquico das leis – paridade normativa −, permite que uma lei interna possa paralisar os efeitos de um tratado celebrado no âmbito internacional, desrespeitando seu fundamento de validade, o pacta sunt servanda, sujeitando-se à reprovação e a sanções internacionais pela sua inobservância. Posto esse cenário, busca-se nesta obra identificar, bem como oferecer possíveis soluções na ordem jurídica interna, para compatibilizá-la com a ordem internacional, abrindo caminho para a consolidação da integração entre as nações, em especial, dos países latino-americanos, por meio da solidificação do Mercosul (Mercado Comum do Sul). Por ser assunto recorrente na comunidade internacional hodiernamente, a forma como ele é abordado nesta obra torna-se uma excelente fonte de compreensão e discernimento dos conflitos normativos provocados pelas relações internacionais, bem assim, as possíveis soluções para a resolução desses graves conflitos.

Intrafirm Trade And Global Transfer Pricing Regulations

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Author : Roger Y. W. Tang
language : en
Publisher: Praeger
Release Date : 1997-07-16

Intrafirm Trade And Global Transfer Pricing Regulations written by Roger Y. W. Tang and has been published by Praeger this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997-07-16 with Business & Economics categories.

Transfer pricing is the most important issue in international taxation today, but transfer pricing regulations for the United States and its major trading partners have changed significantly over the past decade. Professor Tang explains these changes and their impact on trade among multinational companies. In doing so he covers not only changes in U.S. regulations and their effects on multinational companies, but also the changes that have taken place in Canada, Mexico, China, Japan, the United Kingdom, Germany, France, the OECD, and elsewhere, and their impact on U.S. business. Also discussed in detail are the advance pricing agreements (APA) programs of the United States and Canada; a new paradigm for resolving a variety of issues that have arisen recently in intrafirm trade and transfer pricing; and, for business executives, an approach for managing a corporate transfer pricing system. The book is an essential reading for professionals and their colleagues in the academic community.

Recueil Des Cours Collected Courses 1971

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Author :
language : en
Publisher: Martinus Nijhoff Publishers
Release Date : 1972-12-31

Recueil Des Cours Collected Courses 1971 written by and has been published by Martinus Nijhoff Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 1972-12-31 with Law categories.

The Academy is a prestigious international institution for the study and teaching of Public and Private International Law and related subjects. The work of the Hague Academy receives the support and recognition of the UN. Its purpose is to encourage a thorough and impartial examination of the problems arising from international relations in the field of law. The courses deal with the theoretical and practical aspects of the subject, including legislation and case law. All courses at the Academy are, in principle, published in the language in which they were delivered in the "Collected Courses of the Hague Academy of International Law .

Temas De Direito P Blico Aspectos Constitucionais Administrativos E Tribut Rios Estudos Em Homenagem Ao Ministro Jos Augusto Delgado Encaderna O Especial

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Author :
language : pt-BR
Publisher: Jurua Editora
Release Date : 2005

Temas De Direito P Blico Aspectos Constitucionais Administrativos E Tribut Rios Estudos Em Homenagem Ao Ministro Jos Augusto Delgado Encaderna O Especial written by and has been published by Jurua Editora this book supported file pdf, txt, epub, kindle and other format this book has been release on 2005 with categories.

Fintech In Latin America And The Caribbean Stocktaking

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Author : Pelin Berkmen
language : en
Publisher: International Monetary Fund
Release Date : 2019-03-26

Fintech In Latin America And The Caribbean Stocktaking written by Pelin Berkmen and has been published by International Monetary Fund this book supported file pdf, txt, epub, kindle and other format this book has been release on 2019-03-26 with Business & Economics categories.

In Latin America and the Caribbean (LAC), financial technology has been growing rapidly and is on the agenda of many policy makers. Fintech provides opportunities to deepen financial development, competition, innovation, and inclusion in the region but also creates new and only partially understood risks to consumers and the financial system. This paper documents the evolution of fintech in LAC. In particular, the paper focuses on financial development, fintech landscape for domestic and cross border payments and alternative financing, cybersecurity, financial integrity and stability risks, regulatory responses, and considerations for central bank digital currencies.

Peace And War

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Author : Raymond Aron
language : en
Publisher: Transaction Publishers
Release Date : 2003

Peace And War written by Raymond Aron and has been published by Transaction Publishers this book supported file pdf, txt, epub, kindle and other format this book has been release on 2003 with Political Science categories.

Peace and War by Raymond Aron is one of the greatest books ever written on international relations. Aron's starting point is the state of nature that exists between nations, a condition that differs essentially from the civil state that holds within political communities. Ever keeping this brute fact about the life of nations in mind and ranging widely over political history and many disciplines, Aron develops the essential analytical tools to enable us to think clearly about the stakes and possibilities of international relations. In his first section, “Theory,” Aron shows that, while international relations can be mapped, and probabilities discerned, no closed, global “science” of international relations is anything more than a mirage. In the second part, “Sociology,” Aron studies the many ways various subpolitical forces influence foreign policy. He emphasizes that no rigorous determinism is at work: politics—and thus the need for prudent statesmanship—are inescapable in international relations. In part three, “History,” Aron offers a magisterial survey of the twentieth century. He looks at key developments that have had an impact on foreign policy and the emergence of what he calls “universal history,” which brings far-flung peoples into regular contact for the first time. In a final section, “Praxeology,” Aron articulates a normative theory of international relations that rejects both the bleak vision of the Machiavellians, who hold that any means are legitimate, and the naiveté of the idealists, who think foreign policy can be overcome. This new edition of Peace and War includes an informative introduction by Daniel J. Mahoney and Brian C. Anderson, situating Aron's thought in a new post-Cold War context, and evaluating his contribution to the study of politics and international relations.

Investment In Brazil

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Author :
language : en
Publisher:
Release Date : 1983

Investment In Brazil written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1983 with Brazil categories.

Women Business And The Law 2020

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Author : World Bank Group
language : en
Publisher: World Bank Publications
Release Date : 2020-04-24

Women Business And The Law 2020 written by World Bank Group and has been published by World Bank Publications this book supported file pdf, txt, epub, kindle and other format this book has been release on 2020-04-24 with Law categories.

The World Bank Group’s Women, Business and the Law examines laws and regulations affecting women’s prospects as entrepreneurs and employees across 190 economies. Its goal is to inform policy discussions on how to remove legal restrictions on women and promote research on how to improve women’s economic inclusion.

Imunidade Musical Na Constitui O Federal De 1988

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Author : Bernardo Barcellos
language : pt-BR
Publisher: Editora Dialética
Release Date : 2022-04-11

Imunidade Musical Na Constitui O Federal De 1988 written by Bernardo Barcellos and has been published by Editora Dialética this book supported file pdf, txt, epub, kindle and other format this book has been release on 2022-04-11 with Law categories.

Este trabalho de pesquisa analisou a possibilidade de reconhecimento da imunidade tributária insculpida no inciso VI alínea "e" do art. 150 da Constituição Federal de 1988, introduzida pela Emenda Constitucional no 75, de 15 de outubro de 2013, às obras musicais ou literomusicais de artistas estrangeiros, à luz do princípio do tratamento nacional que rege a República Federativa do Brasil em suas relações tributárias internacionais. Pretendeu fornecer subsídios para uma melhor compreensão sobre o instituto da imunidade tributária, em seguida, estudar o projeto de emenda que deu origem ao referido dispositivo constitucional, de modo a problematizar o objeto deste trabalho. Posteriormente foram apreciados pressupostos constitucionais necessários para a resolução do problema apresentado, de modo a se propor uma inovadora interpretação do instituto da imunidade tributária contemplada no artigo 150, VI, "e" da Carta Magna, e os casos possíveis de aplicabilidade da norma, mormente quanto à sua extensão no cenário internacional (ex vi do Acordo sobre Aspectos dos Direitos de Propriedade Intelectual Relacionados ao Comércio). Desse modo, visa demonstrar que a partir de uma leitura conforme o texto constitucional, numa visão integrativa e teleológica, é possível estender tal imunidade aos suportes materiais ou arquivos digitais que contenham fonogramas e videofonogramas musicais produzidos no exterior contendo obras musicais ou literomusicais de autores estrangeiros e brasileiros.

Bibliografia Da Justi A Federal

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Author :
language : pt-BR
Publisher:
Release Date : 1997

Bibliografia Da Justi A Federal written by and has been published by this book supported file pdf, txt, epub, kindle and other format this book has been release on 1997 with Law categories.