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Evolution of the Normative Force of International Tax Treaties: Postgraduate Programme in Political and Economic Law - Mackenzie Presbyterian University

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Book Details
Language
English
Publishers
Our Knowledge Publishing (17 Jun. 2024)
Weight
0.13 KG
Publication Date
17/06/2024
ISBN-10
6207670051
Pages
76 pages
ISBN-13
9786207670055
Dimensions
15 x 0.46 x 22 cm
SKU
9786207670055
Author Name
José Carlos Francisco (Author)
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The aim of this study is to demonstrate the evolution of the force of international tax treaties in the hierarchical system of normative sources in Brazil. Based on the premise that the speed of the new era of modernity demands advances in international co-operation (as is the case with issues such as transparency in the flow of capital in tax havens), the current agreements between countries take on more developed forms and employ more developed strategies, requiring the redesign of legal conceptions through which international treaties have been understood in the hierarchical system of normative sources.

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