In a globalized world, taxation of cross-border transactions has become more and more relevant every day. Just like there are debates regarding tax fairness in a domestic context, there are discussions about the fair allocation of taxing rights globally. In this scenario, it is very relevant to know the international tax policy of a country, understood as the group of its justifications and goals in the international tax arena. This book provides the reader with an in-depth analysis of Brazil s international tax policy in some of its most relevant areas. It is an important source of information for academics and professionals interested in international taxation and the understanding of the reasons behind Brazil s positions in this field.