International Business: The taxation as a transaction cost in international trade contracts

Authors

DOI:

https://doi.org/10.51359/2448-2307.2024.259645

Keywords:

International trade contracts, law and economics, private international law, international tax law, applicable law, international business, taxation, transaction cost

Abstract

This study examines the role of international trade contracts in the era of globalization and the digital economy, as well as their specific characteristics that distinguish them from domestic contracts. Substantieted upon the parties’s autonomy of will, international contracts are a tool for facilitating international trade. An important factor not to be overlooked is the tax burden, which constitutes a significant transaction cost in international business and can influence the decision of economic actors regarding the conclusion of the legal agreement. Furthermore, tax evasion can also influence the parties when choosing the applicable law for the contract, necessitating the establishment of connecting elements between the transaction and the legal system to which the contract wishes to be subject, as well as an examination of the purpose of the commercial relationship and the economic substance beyond the chosen form to avoid tax evasion practices. It is concluded that taxation is an essential aspect of international trade contracts, and in this regard, international tax law and private international law overlap each other.

Author Biography

Fernando Sérgio Tenório de Amorim

Professor do Programa de Pós-Graduação em Direito da UFPE. Procurador do Município de Maceió – AL. Pós-Doutor pela Universidade de Montreal. Doutor em Direito pela Universidade Federal de Pernambuco – UFPE. Mestre em Direito pela Universidade Federal de Pernambuco.

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Published

2024-07-10

Issue

Vol. 96 No. 1 (2024): Revista Acadêmica da Faculdade de Direito do Recife

Section

National Doctrine

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Copyright (c) 2024 Marcela Fernandes Tavares, Fernando Sérgio Tenório de Amorim

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