The Dance of the Lions






(0) The birth of the property


§84. The Law is to give to each one what belongs to him* (Aristotle, III century BC). But who decides what belongs to each one? (Hobbes, XVII century). The State is whom decides. Then, the property is based, is created, by a decision of the sovereign, in relation to the part that belongs to each one. But to the State maintain himself he also need a share, and, for this, the own State will sovereignty decides the part that belongs to its feed, and the share that will leave for the private sector – the taxation, in fact, origins the public and private property (Nagel/Murphy, XX century). In the World-wide Economy the States are lions in search of food – we need, then, understand how they dance in the international chessboard when originating the property, invoking, for the purposes of how this intellectual work was done and shall be understood, the words of a medieval jurist remembered by a wise in taxation:

“’I meri leggisti
sono puri asini’
Bartolo de Sassoferrato (1.313-1.357)
who taught Tulio Ascarelli
who taught Rubens Gomes de Sousa
who taught [Alfredo Augusto Becker]

§85. Economically, we can say that we lives in an era of companies internationalization, but in everywhere we find difficult to structure the economical organizations in a way by which the taxation of income do not ends to be a cause of impediment to business; it is necessary to know how to play chess.

§86. In Brazil, country in which the taxation system is recognized as an extremely heavy burden for the enterprises, the issue of taxation for those whom operates in diverse jurisdictions becomes even more strategic. But the International Income Taxation is a game that plays without isolation, and it is not enough to know only a system or two not considering the effects of their interactions – because of this, understanding the harmony (or disharmony) among the different lions that are dancing; as well as the personality of each one and what make them lions, it is fundamental to the companies that operates internationally and for the defense of the (private) property.


*The principle of Law by which the justice is to give to each one that which belongs to him (suum cuique tribuere) is also stated in Corpus Juris Civilis, a Compendium of Roman Law issued at VI century 


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Rafael De Conti, Rafael Augusto De Conti, Brazilian Tax Lawyer, Lawyer in Brazil