Tratados internacionais e a tributação dos lucros auferidos no exterior por controladas indiretas
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Tipo
TCC
Data de publicação
2019-11
Periódico
Citações (Scopus)
Autores
Lima, Jesilene Souza
Orientador
Medeiros, Edmundo Emerson de
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Resumo
O presente estudo tem por fim, analisar o processo de apuração do lucro
auferido no Exterior, para fins de determinação do lucro real e da CSLL, da
controlada indireta, cujo controladora está estabelecida em País que possui
tratado com o Brasil para evitar a bitributação da renda.
Ainda, analisar no caso concreto, se do momento da consolidação dos
lucros da controlada indireta em sua controladora, este deve restar beneficiado
pelo tratado em voga ou se a renda, de fato, deve ser tributada no País de sua
origem e no Brasil.
The purpose of this study is to analyze the process of calculation of the profit gross earned through another company based on a country with no treaty to prevent double taxation, to determinate the real profit and CSLL, whose parent company is established in a country that has a treaty with Brazil. Also, to analyze in the specific case, if from the moment of the consolidation of the profits of the indirect subsidiary in its parent company, it should remain benefited by the current treaty or if the tax income should be taxed in the country of its origins and in Brazil.
The purpose of this study is to analyze the process of calculation of the profit gross earned through another company based on a country with no treaty to prevent double taxation, to determinate the real profit and CSLL, whose parent company is established in a country that has a treaty with Brazil. Also, to analyze in the specific case, if from the moment of the consolidation of the profits of the indirect subsidiary in its parent company, it should remain benefited by the current treaty or if the tax income should be taxed in the country of its origins and in Brazil.
Descrição
Palavras-chave
direito tributário internacional , tratados internacionais , lucro auferido no exterior , controlada indireta , bitributação , international tax law , international treaties , profit earned abroad foreign-based controlled , indirect subsidiary , double taxation