A não discriminação tributária internacional do contribuinte

  1. Aparecida da Silva, Juracy
Supervised by:
  1. María Ángeles García Frías Director

Defence university: Universidad de Salamanca

Fecha de defensa: 14 July 2020

  1. César García Novoa Chair
  2. Marcos Iglesias Caridad Secretary
  3. María Ángeles García Frías Committee member

Type: Thesis

Teseo: 632993 DIALNET lock_openTESEO editor


The analysis of international tax law, through the principle of non-discrimination, takes into account, in addition to constitutional aspects, the historical issues that accompany the movements of the world economic blocs, and the questioning of the principles on which the Models of the Convention to avoid double taxation: the OECD MC; MC of the UN; USA model; MC of the Andean Pact. The interpretation of the Conventions to avoid double taxation must be carried out by applying Articles 31, 32 and 33, paying particular attention to the general criteria of interpretation. It must obey the principle of good faith, as well as "common sense", without losing sight of "the final object" and the context, in case it is necessary to complement the interpretation. In MCOCDE comments, particular attention should be paid to dynamic interpretation (the content of the comments apply directly to CDI interpretation regardless of its adoption date) and static interpretation (which is based on the general principle that the meaning of the applicable rule should be essentially that which the negotiators of a specific CDI agreed upon when signing the CDI). After a historical analysis of international tax discrimination in the European Union and Mercosur, in the Model Convention -art. 24 MC OECD-, the digital economy requires significant global changes, which make the OECD deal with the new situation. The OECD with the G20 drafted the Action Plans of - BEPS - basic erosion and exchange of earnings and the International Fiscal Standard, the "international fiscal standard" is based on three pillars: i) Transparency, ii) Fair Taxation, and iii) Anti-BEPS measures. Technology it's there, and the challenge is how to regulate data ownership, and pay taxes without causing even more discrimination.