TAX PLANNING INTERNATIONAL COMPANIES AND THE TREATY SHOPPING

This paper wants to demonstrate the institutions of the International Tax Law as well as the importance of an international tax planning to companies whose wish to settle overseas. 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 Brazil. Still being subjects of conceptualization the relevant Principles to the study of the current discipline, like the Principle of the Source and Residence and the Principle of the World Wide Income and the Territoriality.