Arbitragem no Direito Tributário Internacional e no Direito Internacional dos Investimentos: uma manifestação do Direito Transnacional

• Published in: Revista de Direito Internacional 2016-07, Vol.13 (3)
• Main Author: Rocha Gabriel, Vivian Daniele
• Format: Article
• Language: eng ; por ; spa
• Subjects: Arbitration; Foreign investment; International law; Tax legislation; Transnationalism
• ISSN: 2236-997X; 2237-1036
• DOI: 10.5102/rdi/bjil.v13i3.4158

The article aims to analyze the International Tax Law and International Investment Law areas, as well as the dispute settlement mechanisms applied in both, revealed such as manifestations of Transnational Law, since both of them have prominent private actors that act beyond national borders and can inuence domestic juridical orders. Assuming that outlook, the purpose of the article is also to examine the functioning of the arbitration dispute settlement mechanism in both law spheres and how is the access to it, comparing and highlighting them, when it is possible, their similarities and the need to change, and which is the Brazilian position. The methodology adopted in the development of this research is bibliography, descriptive and exploratory. In conclusion, it can be afrmed that, in both International Tax Law and Investment Law, which are manifestation of Transnational Law, the private entities must have direct access to arbitral mechanism, pursuing directly their own interests without the need of the State. The article is original, because there are few recent legal studies on both International Law areas as part of a Transnational Law, beyond that there is also original the comparison of the dispute settlement systems.