A incidência de tributos sobre serviços contratados no exterior e pagos por meio de criptoativos

Resumo

The research aims to analyze the taxation involved in a hypothetical situation in which crypto assets are used as payment to settle an obligation. In order to investigate the feasibility of the suggested situation, a service-by-contract operation is proposed in which the contractor resides in Brazil and the service provider resides (or is domiciled) abroad. The service, however, will be performed in Brazil (or its result will be established in Brazil). In the face of this, the taxation involved in importing a service is analyzed, considering that the settlement of this obligation will be made through crypto assets. At the same time, it investigates which taxation is to be considered when it comes to settling the obligation by using the national currency. The study intends to discuss, among other aspects, whether this operation can be considered datio in solutum or exchange and how this definition impacts the taxation related to the said transaction. In this context, it is examined how regulatory and auditing bodies can control an operation of this nature and, above all, whether it could be characterized as a crime of tax evasion. Finally, it is investigated whether this payment method (use of crypto assets to settle an obligation) is practicable and whether there are tax savings for the service contractor.

Ficha do documento

Tipo

Dissertação

Ano

2023

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/34679

Temas

Finanças Públicas

Palavras-chave

CriptoativosTributaçãoDação em pagamentoPermutaEvasão de divisasOperações transnacionaisCrypto assetsTaxationDatio in solutumExchangeTax evasionTransnational operationsDireitoDireito tributárioIncidência tributáriaBitcoinTransferência eletrônica de fundosEvasão (Direito)