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The present study analyzes the application of international treaties to avoid double taxation to investment funds established in Brazil, whose assets are located within the country, in relation to foreign investors, specifically with regard (i) to the access to treaty benefits by investment funds, (ii) to the qualification of gains and income deriving from investment funds and (iii) the limitation on benefits clauses. RDTI Atual 06 IBDT | INSTITUTO BRASILEIRO DE DIREITO TRIBUTÁRIO Revista Direito Tributário Internacional Atual e-ISSN 2595-7155 169 BRAGA, Guilherme Froner Cavalcante. Aplicação dos Tratados para evitar a Dupla Tributação aos Fundos de Investimento Constituídos no Brasil. Revista Direito Tributário Internacional Atual no 06 p. 168-196. São Paulo: IBDT, 2o semestre de 2019.