O Regime brasileiro de tributação de lucros auferidos por controladas e coligadas no exterior e o Plano de Ação 3 do BEPS

Resumo

The purpose of this study was to present the structural aspects of the Brazilian regime for taxation of profits earned by controlled and affiliates foreign companies and the recommendations on the CFC rules present in the Plan of Action 3 of the BEPS Project of the OECD/G-20 and, subsequently, make a comparative analysis in order to verify the compatibility between the Brazilian system and the best practices model adopted by the international institution. In the comparative analysis, to identify the adequacy of the standards, the following parameters were used: (i) adequate; (ii) partially adequate; and (iii) inadequate. In the end, the comparative analysis showed the following results: (i) eight OECD recommendations are in line with Brazilian standards; (ii) six are partially adequate; and (iii) four are inadequate. In conclusion, the study demonstrated that the Brazilian rules are partially compatible with the OECD recommendations.

Ficha do documento

Tipo

Outro

Ano

2018

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Não informado

Identificador

oai:repositorio.fgv.br:10438/28258

Temas

Finanças Públicas

Palavras-chave

Projetos BEPSNormas CFCPlano de Ação 3Tributação de controladas no exteriorTributação universal da rendaBEPS ProjectCFC rulesPlan of Action 3Taxation of controlled foreign companiesWorld-wide income taxationDireitoDireito tributárioImposto sobre lucros extraordinários