Plano beps: tributação direta na economia digital
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Tipo
TCC
Data de publicação
2020-11
Periódico
Citações (Scopus)
Autores
Barreto Filho, Fernando Ayres
Orientador
Pasin, João Bosco Coelho
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O artigo denota as problemáticas decorrentes das constates inovações tecnológicas que a
economia digital imporá à tributação, principalmente sobre a renda. Tratou-se de maneira
detalhada sobre os meios utilizados pelas grandes empresas para se abster da efetiva tributação
nas jurisdições em que desempenham suas atividades, as dificuldades enfrentadas pelas
autoridades fiscais para a tributação da renda, as mudanças negociais incorridas nas últimas
décadas e a supervalorização dos bens intangíveis. Observou-se, por fim, a necessidade de
edificar um novo sistema tributário mundial diante de um panorama de enormes incertezas, o
que está sendo desempenhado pelo Projeto BEPS da OCDE.
The article presents the problems arising from the technological innovations that the digital economy will impose on taxation, mainly on income. It dealt in detail with the means used by large companies to abstain from effective taxation in the jurisdictions in which they carry out their activities, the difficulties faced by the tax authorities for the taxation of income, the business changes incurred in the last decades and the overvaluation of intangible assets. Finally, the need to build a new global tax system was observed in the face of a panorama of enormous uncertainties, which is being performed by the OECD BEPS Project.
The article presents the problems arising from the technological innovations that the digital economy will impose on taxation, mainly on income. It dealt in detail with the means used by large companies to abstain from effective taxation in the jurisdictions in which they carry out their activities, the difficulties faced by the tax authorities for the taxation of income, the business changes incurred in the last decades and the overvaluation of intangible assets. Finally, the need to build a new global tax system was observed in the face of a panorama of enormous uncertainties, which is being performed by the OECD BEPS Project.
Descrição
Palavras-chave
direto tributário internacional , plano BEPS , digitalização da economia , international tax law , base erosion and profit shifting , digital economy , action 1