Negócios híbridos e normas CFCimpactos para as multinacionais brasileiras da incorporação do projeto BEPS no direito brasileiro

Resumo

The research aims to analyze the impacts for multinational companies resident in Brazil of the incorporation of OECD/G20 BEPS Project recommendations contained in action 2 (related to the neutralization of the effects of hybrid mismatch arrangements) and in action 3 (related to the design of effective CFC rules) in the brazilian law. The research starts with the individualized analysis of each action to comprehend its particularities and its objectives. Afterwards, the study analyzes the brazilian legislation under each BEPS key pressure area addressed in the actions and verifies the possibilities for the OECD suggestions incorporation. At last, it measures, as a consequence of the previous analyses, the impacts on the international investments of brazilian entities. The hypothesis of the research is proved throughout the analysis, upon the conclusion that the incorporation of the recommendations to address Base Erosion and Profit Shifting (BEPS), in the brazilian legislation and according to the analyzed arguments, will encourage the investments of the multinationals resident in Brazil, as long as Brazil adopts a collaborative sovereignty, be faithful (adopt and respect) to a tax policy which does not reduce the international competitiveness of its companies and is consistent (coherent, clear and precise rules) in the incorporation of the Project’s recommendations in the domestic legislation. Thus, certainty will increase, compliance and administrative costs will be lowered and the balance between taxation and competitiveness of the multinationals will be achieved.

Ficha do documento

Tipo

Dissertação

Ano

2016

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/17171

Temas

Finanças Públicas

Palavras-chave

Projeto BEPSErosão da base tributáriaTransferência de lucrosOCDENegócios híbridosEntidades híbridasTratados para evitar a dupla tributaçãoNormas ou regras CFCTributação dos lucros auferidos no exteriorSoberania fiscal ou tributáriaSoberania colaborativaPolítica fiscal ou tributáriaCompetitividade ou concorrência internacionalDireitoEmpresas multinacionaisDireito tributário - BrasilDireito internacional público - ImpostosInstrumentos financeirosContabilidade - Normas