000			01990nab a2200229 c 4500
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003			ES-MaIEF
005			20220517103211.0
007			ta
008			220513t2022 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_968175 _aPereira, Roberto Codorniz Leite
245		4	_aThe Brazilian case law on the single tax principle _ba case of tax treaty override _c Roberto Codorniz Leite Pereira
500			_aResumen.
520			_aThis article analyses the recent decision handed down by the Brazilian High Court of Appeals whereby the single tax principle and the abuse of law principle were applied in order to ultimately deny treaty benefits in the context of double tax conventions that provided for neither the entitlement to benefits clause nor the updated terminology of the title and preamble. Accordingly, since both principles could be deemed as general principles of law (therefore, part of the international law) comparable to double taxation conventions (DTC) provisions, lower level courts were allowed to condition treaty benefits to the demonstration that the taxpayer had complied with those principles. Therefore, in the case of potential hybrid mismatches, the absence of double non taxation for treaty benefits entitlement should be demonstrated. This article contends that this precedent must be reviewed. Firstly, the precedent disregards how international rules are created and how DTCs are interpreted. Secondly, it creates legal uncertainty in the context of DTCs. Ultimately, the precedent shall cause hermeneutic override whereby a state overrides a treaty with the pretext of interpreting treaty provisions.
650		4	_aUNICA CONTRIBUCION _948641
650		4	_aFISCALIDAD INTERNACIONAL _944303
650		4	_aDOBLE IMPOSICION _942842
650		4	_aRECLAMACIONES Y RECURSOS _948202
650		4	_aBRASIL _933442
773	0		_9167137 _oOP 2141/2022/3 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 50, issue 3, March 2022, p. 265-276
942			_cART