Initially, one of the challenges Brazil has been facing in its membership in the OECD refers to the volume of taxes in dispute in relation to the GDP, especially when compared to other member nations. Considering that large corporations are globalized, it is of great value to improve knowledge of tax and international trade law, so as to correctly apply the legislation, respecting international agreements. In this sense, after completing the LLM I am applying for, I will apply the knowledge acquired in the cases in which I will be appointed as a rapporteur, benefiting the members that have signed the agreements, following the guidelines of the related international organizations, and ensuring their rights. This initiative is in line with one of the Federal Revenue of Brazil's strategic objectives which are related to developing internal and external actions aimed at reducing litigation by preventing and reducing the inventory, in quantity and value, and the average time that cases r...