A (in)segurança jurídica originada pela dificuldade de interpretação e aplicação dos acordos internacionais de bitributação à luz dos precedentes decisórios do CARF

Abstract

The present article addressed the scenario of legal uncertainty generated due to the difficulty in interpreting and applying Double Taxation Agreements. It demonstrated the importance of International Tax Law from the perspective of International Agreements, describing them and identifying the implications of their application and interpretation based on the analysis of precedents from the Administrative Council of Tax Appeals. It was found that the difficulty in interpreting and applying the Agreements often results in contradictory positions and judgments. Furthermore, the Council's decisions frequently diverge from those issued by courts in other countries, harming the predictability and transparency expected by taxpayers.