A regra de revelação obrigatória de planejamentos tributários agressivos e o princípio da transparência tributária

• Ano de defesa: 2023
• Autor(a) principal: Cruz, Maíra Acotirene Dario da
• Orientador(a): Trevisan, Rosaldo
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Católica de Brasília
• Programa de Pós-Graduação: Programa Stricto Sensu em Direito
• Departamento: Escola de Humanidades, Negócios e Direito
• País: Brasil
• Palavras-chave em Português: Planejamento tributário agressivo; Ação 12 beps; Princípio da transparência
• Palavras-chave em Inglês: Aggressive tax planning; Action 12 beps; Transparency principle
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://bdtd.ucb.br:8443/jspui/handle/tede/3288

This dissertation investigates compatibilities and incompatibilities between mandatory disclosure rules of aggressive tax planning and the principle of tax transparency applied to Brazilian tax law. The research is divided into four chapters. The first chapter deals with international tax transparency. The second chapter studies aggressive tax planning and rules for its mandatory disclosure, based on action 12 of the BEPS Project and international experience. The third chapter studies the principle of tax transparency applied to Brazilian tax law. The fourth chapter seeks to identify compatibilities and incompatibilities between the establishment of mandatory disclosure rules and the principle of transparency applied to Brazilian tax law. The research is based on primary and secondary sources and studies the principle of tax transparency as an empty content principle. The study fits within the context of international tax transparency and Brazil's adhering to the transparency standards set forth in action 12 of the BEPS Project. It is a problem whose implementation depends on further studies. What is presented, in the meantime, are compatibilities and incompatibilities between mandatory disclosure rules and the principle of tax transparency applied to Brazilian tax law.