Tributação da contratação de navios e plataformas na indústria do petróleo e gás naturalexecução simultânea de afretamento internacional e serviços

Resumo

This Dissertation focuses on the legal repercussions of contracting for equipment and services by the oil and gas industry in Brazil. Specifically, it deals with international transaction involving the importation via charter party or rental contracts for oil and natural gas vessels, drill ships and rigs, and the simultaneous performance of services contracted in Brazil with the use of such equipment, in view of application of the anti-avoidance rules set out in our nation’s tax legislation. The conclusions of this study will further encompass analysis regarding whether such operations are illegal or not, considering that on certain occasions the tax authorities of Brazil’s Federal Revenue Bureau (RFB) have interpreted such a model as inherently artificial, involving simulation or dissimulation through abuse of form, for the sole purpose of companies’ incurring lower tax burdens, hence prejudicing the nation’s Public Treasury. The operations will be analyzed in light of the applicable tax regimes (especially the REPETRO2) and the concepts of tax avoidance and evasion under Brazilian and international legal doctrine. Consideration will be given to the main tax assessments drawn up by the tax authorities in this regard, the positions taken by the nation’s courts and the Federal Treasury’s Administrative Council for Tax Appeals (CARF) with respect to the Brazilian General Anti-Avoidance Rule (GAAR), as well as the standards set down by the Organization for Economic Cooperation & Development (OECD) and by the member nations of the G-20 under the Base Erosion and Profit Shifting (BEPS) project, begun in July of 2013. The dissertation will further examine the recent innovations introduced by Brazilian legislation for such operations, notably Article 106 of Law No. 13.043/2014, seen as a kind of Specific Anti-Avoidance Rule (SAAR), and the consequences thereof for the O&G Industry, both positive and negative. Finally, an analysis will be conducted as to the effectiveness of the existing rules, their effect and importance for regulation and development of such a major market as the oil and gas industry in Brazil, possible alternative proposals and the trends of Brazilian legislation applicable to the issue.

Ficha do documento

Tipo

Dissertação

Ano

2020

Instituição

Fundação Getulio Vargas

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/29652

Temas

Finanças PúblicasDesenvolvimento Econômico

Palavras-chave

Afretamento de navios e plataformas na indústria de petróleo e gás naturalExecução simultânea de contratosArtigo 116, § único, do Código Tributário NacionalNorma Geral Antielisiva (GAAR)Artigo 106, da Lei n° 13.043/2014 (SAAR)DireitoIndústria petrolífera - BrasilContratos de afretamentoImpostosBrasil. [Código tributário nacional (1966)]Elisão fiscal