Evolution of the Normative Force of International Tax Treaties

The aim of this study is to demonstrate the evolution of the force of international tax treaties in the hierarchical system of normative sources in Brazil. Based on the premise that the speed of the new era of modernity demands advances in international co-operation (as is the case with issues such as transparency in the flow of capital in tax havens) the current agreements between countries take on more developed forms and employ more developed strategies requiring the redesign of legal conceptions through which international treaties have been understood in the hierarchical system of normative sources.