In this article, the authors analyze international treaties to avoid double taxation through withholding taxes and provide an understanding of Brazil's judiciary and the Federal Revenue's new position on payments made abroad and their (non)taxation

The intention hereby is to highlight the role of the international tax planning as a way to relief tax burden, more specifically the treaty shopping operations. Will be subjects of conceptualization: tax havens, tax evasions and international tax treaties celebrated by the Federative Republic of...