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

• Ano de defesa: 2016
• Autor(a) principal: Ferrari, Bruna Camargo
• Orientador(a): Bifano, Elidie Palma
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Projeto BEPS; Erosão da base tributária; Transferência de lucros; OCDE; Negócios híbridos; Entidades híbridas; Tratados para evitar a dupla tributação; Normas ou regras CFC; Tributação dos lucros auferidos no exterior; Soberania fiscal ou tributária; Soberania colaborativa; Política fiscal ou tributária; Competitividade ou concorrência internacional
• Link de acesso: http://hdl.handle.net/10438/17171

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.