THE PRIVATIZATION OF JURISDICTION AND TAX ARBITRATION IN BRAZIL: AN EVOLUTION REQUIRED

Abstract

The modernization of methods of conflict resolution is studied, in the sense of privatization and the flexibilization of the state monopoly of the jurisdiction. It explains the complementarity of mediation and conciliation in relation to simpler litigation, and arbitration in relation to the more complex ones, marked by the technicality required for the area ofknowledge treated. It is explained that the alternative mechanisms complement the state system and do not replaceit,with thepurposeof implantinga multiport system of solution of demands. It addresses the OECD Model Convention on Taxation of Income and Capital, as well as its planned international tax arbitration. Finally, they are the necessity and possibility of the institution of the tax arbitration court in Brazil, its legal limitations and the need to issue a complementary law for the modifications. The issue is current and relevant as a result of the judicial executions of the current congestion of the Judiciary, and for processing Complementary Law Project no. 469/09 in the National Congress. A qualitative, exploratory research of books, articles and jurisprudence was elaborated. It is concluded by the possibility of the implementation of tax arbitrage in Brazil