Tributação e BEPSa avaliação da OCDE sobre matéria tributária e a implementação do Projeto BEPS pelo Brasil

Resumo

The OECD has engaged in different cooperation initiatives with the G-20 and other international financial organizations – all which Brazil is a member – to address its international tax agenda. Topics such as improving tax administration, exchange of information between tax authorities and the tax systems adopted by different countries are relevant issues pointed out in OECD’s guidelines. Beyond that, the BEPS initiative and transfer pricing guidelines are also leading issues. The OECD also provides a tax database to compare tax systems with special attention to the Latin America and the Caribbean, because of a cooperation agreement with CIAT, an organization of which Brazil is also a member. It is also important to acknowledge how the OECD’s classification of taxes and how this data is displayed by the organization, exchange of information amongst tax administrations via CIAT, recommendations on the adoption of tax measures to meet other goals such as those of sustainable development through carbon direct taxes, for instance, and, as well, all the work and reports for the implementation of minimum standards under Actions 5, 6, and 14 of the BEPS Project.

Ficha do documento

Tipo

Estudo

Ano

2020

Instituição

Escola de Economia de São Paulo

Fonte

Repositório da FGV

Idioma

Português

Acesso

Acesso aberto

Identificador

oai:repositorio.fgv.br:10438/29714

Temas

EconomiaFinanças PúblicasDesenvolvimento Econômico

Palavras-chave

International lawOCDEBEPSDireito internacionalPRORELITEconomiaOrganização de Cooperação e Desenvolvimento EconômicoImpostosDireito internacional público