Meios de solução da dupla tributação internacional da renda do capital

Abstract

The modern world, developing methods of exchanges of information, making possible and facilitating to the international trade and the interchange of the individuals, facilitated to the transit of capital and people. However, this easiness made with that the right citizens started to suffer to impositions taxes in diverse countries causing the reduction from the international transactions. Being thus, the international organisms as Organization of United Nations - ONU, Organization for Cooperation and Economic Development - OCDE, together with the countries interested in developing the international businesses, as for example, the United States of America, had developed models of conventions to prevent the international double taxation in order to facilitate the negotiations between the interested countries to minimize the double taxation on the income and capital of its national ones. The present work will develop these subjects, which is, the international double taxation since its occurrence, analyzing the destined ways to prevent the nternational double taxation, being unilateral or bilateral, moreover, the models of convention against the double taxation of the income and the capital will be analyzed developed by the ONU, OCDE and United States of America and the treated ones firmed by Brazil in order to prevent the international double taxation.