Os conflitos tributários internacionais e sua possível solução pela via arbitral

O fenômeno da globalização teve o condão de aproximar os diversos povos, cada um com seus interesses e culturas próprios. A existência de um consenso internacional na definição de princípios a serem seguidos quando das relações externas não consegue impedir, contudo, o surgimento de possíveis conflitos e divergências, tendo em vista a pluralidade cultural das diversas nações mundiais, fato que induziu a sociedade internacional a desenvolver meios que pudessem dirimir pacificamente as controvérsias, porventura, surgidas entre elas. A adoção dos meios para solução pacífica dos conflitos internacionais encontra-se incentivada pela Constituição da República Federativa do Brasil (art. 4., incisos VI e VII) e sua utilização não importa qualquer renúncia ao exercício da soberania, nem tampouco à imunidade de jurisdição. Para que se tenha uma eficácia maior da submissão dos conflitos surgidos no âmbito externo aos meios admitidos para resolvê-los, é importante que os países envolvidos no litígio possuam orientação interna no sentido de privilegiar o Direito Internacional frente à sua legislação infraconstitucional doméstica. A eventual primazia do direito interno pode resultar na inocuidade da adoção dos meios pacíficos de solução de controvérsias internacionais, uma vez que as autoridades dos países litigantes poderão se esquivar do cumprimento do acordo ou decisão alegando uma possível contrariedade com os ditames legais domésticos. Nesse contexto, a seara tributária tem despertado constantes divergências internacionais. As diferentes interpretações conferidas pelas diversas nações, dentre elas o Brasil, quando da aplicação dos tratados por elas firmados e que tenham vertente fiscal, em especial aqueles que visam evitar a dupla imposição fiscal da renda, ou garantir o livre trânsito de bens, pessoas e serviços, acaba trazendo grande insegurança àqueles investidores que possuem operações conectadas a dois ou mais sistemas tributários diferentes. Assim, ganham cada vez mais corpo, os debates em torno da extensão dos mecanismos pacíficos para resolução de divergências, também ao âmbito de aplicação de todo e qualquer tratado que verse sobre a matéria tributária. Tal fato propicia a busca de uma possível uniformização dos métodos hermenêuticos aplicáveis àqueles fatos geradores tributáveis que se encontrem vinculados a dois ou mais entes soberanos. É nesse contexto que se apresenta o presente estudo, o qual aborda a possibilidade de a República Federativa do Brasil submeter ao procedimento arbitral aquelas controvérsias de cunho tributário que eventualmente decorram da interpretação divergente das convenções internacionais das quais seja parte e que tratem de matéria fiscal.

Solution combustion synthesis, structure and luminescence of Y3Al5O12 : Tb3+ phosphors

The synthesis and optical properties of Y3Al5O12:Tb3+ phosphors are reported in this paper. Y3Al5O12:Tb3+ phosphors were synthesized by a facile solution combustion method. Citric acid traps the constituent cations and also acts as a fuel. Y3Al5O12 (YAG) phase can crystallize through sintering at 900 degrees C for 2 h, and there were no intermediate phases such as YAlO3 (YAP) and Y4Al2O9 (YAM) in the sintering process. The excitation spectra of crystalline Y3Al5O12:Tb3+ are different from that of amorphous one due to the crystal field effect. The emission spectra mainly show D-5(4) -> F-7(6) transition under UV excitation. The higher concentration quenching in Y3Al5O12:Tb3+ nanophosphors may be due to the confinement effect on resonant energy transfer of nanocrystalline. It is also indicated that the solution combustion synthesis method provides a good distribution of Tb3+ activators in Y3Al5O12 host. (c) 2005 Published by Elsevier B.V.

Effect of La3+ on microwave dielectric properties of (Pb0.45Ca0.55) (Fe0.5Nb0.5)O-3 ceramics

In this work, microwave dielectric properties of A-site substitution by La3+ in (Pb0.45Ca0.55) (Fe0.5Nb0.5) 03 system were investigated. Microwave dielectric properties of A-site charge unbalance substitution of [(Pb0.45Ca0.55)(1-x) La-x] (Fe0.5Nb0.5)O-3(+) (P45CLFN) were improved because the solid solution of small amount of surplus La3+ with (Pb, Ca)(2+) could eliminate oxygen vacancies, and the formation of secondary phase (pyrochlore) was also caused by surplus La3+. The decreasing of dielectric constant with the increase of La3+ content is due to the formation of pyrochlore. The grain size is changed slightly and Q(f) values (7000 similar to 7300 GHz) are almost unchanged at x = 0.02 similar to 0.10, but the temperature coefficient of resonant frequency (TCF) are increased and changed from negative to positive. TCF is zero at x 0.075 with Q(f) = 7267 GHz and K = 89. TCF of all specimens are within +/- 5 x 10(-6)degrees C-1.

Eu:Y2O3 nano-phosphor prepared by novel energy-saving solution combustion method

A novel energy- and time-saving solution combustion method has been developed to prepare Eu:Y2O3 nano-crystal line phosphor. This novel method employs anhydrous ethanol as solvent and fuel. The prepared nano-crystals after heat-treatment own narrow size distribution, well dispersibility and sinterability, confirmed by XRD, TEM and FTIR. The emission spectra of nano-Eu:Y2O3 Samples show clear nano-size related phenomena. (c) 2007 Elsevier B.V. All rights reserved.

Synthesis and luminescence characterization of cerium doped Lu2O3-Y2O3-La2O3 solid solution transparent ceramics

Ce3+:( Lu0.7Y0.25La0.05)(2)O-3 transparent ceramics were fabricated with nanopowders and sintered in H-2 atmosphere. The spectral properties of Ce3+:( Lu0.7Y0.25La0.05)(2)O-3 transparent ceramics were investigated and the luminescence of Ce3+ in the solid solution of Lu2O3, Y2O3 and La2O3 has been found. The ceramics has high density of 8.10g/cm(3) and short fluorescence lifetimes of 7.15 ns and 26.92 ns. It is expected to be a good fast response high temperature inorganic scintillating materials. (C) 2008 Optical Society of America.

Influence of negative ion element impurities on laser induced damage threshold of HfO2 thin film

Negative ion element impurities breakdown model in HfO2 thin film was reported in this paper. The content of negative ion elements were detected by glow discharge mass spectrum analysis (GDMS); HfO2 thin films were deposited by the electron-beam evaporation method. The weak absorption and laser induced damage threshold (LIDT) of HfO2 thin films were measured to testify the negative ion element impurity breakdown model. It was found that the LIDT would decrease and the absorption would increase with increasing the content of negative ion element. These results indicated that negative ion elements were harmful impurities and would speed up the damage of thin film. (c) 2006 Elsevier B.V. All rights reserved.

Negative dispersion mirrors in Ta2O5/: SiO2 for femtosecond Ti : Sapphire lasers by using gires-tournois interferometers

We design and experimentally demonstrate some negative dispersion mirrors with optimized Gires-Tournois interferometers. The mirror structure is composed of 38 alternating Ta2O5 and SiO2 layers and could be regarded as two sections: high-reflectivity section consisting of a series of quarter-wavelength optical thickness stacks and negative-dispersion section consisting of only 13 layers. The designed mirrors exhibit the expected performance. These mirrors were fabricated by using ion beam sputtering. By adopting such mirrors, dispersion of a mode-locked femtosecond Ti:sapphire laser has been compensated for mostly. With two series of the mirrors, 32 fs and 15 fs pulses have been obtained respectively.