Tributação da economia digital para coibir o BEPS – base Erosion and Profit Shift: pontos de atenção em sede de reforma tributária
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Tipo
TCC
Data de publicação
2020-12
Periódico
Citações (Scopus)
Autores
Lima Neto, Wilson Souza
Orientador
Gioia, Fulvia Helena de
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Resumo
O presente trabalho aborda a temática do Base Erosion and Profit Shift (BEPS) integrante do Plano de Ação contra evasão fiscal, uma iniciativa da Organisation for Economic Co-operation and Development (OECD), no contexto da Economia Digital. Tal evasão se dá quando empresas multinacionais de base tecnológica deliberadamente instituem planejamentos fiscais agressivos, tomando proveito não só da característica imaterial de bens, serviços e dados, mas também da falta de harmonia entre as legislações tributárias das nações, no intuito de minimizar a tributação incidente em seus negócios. Por fim, o trabalho analisa a atuação dos entes federados no sentido de aderir às orientações propostas pela OECD, bem como discute a jurisprudência e a insegurança jurídica que atualmente envolvem a Economia Digital em âmbito nacional, tendo como janela de oportunidade uma eventual reforma tributária, a qual pode ser mote para que sejam sanados alguns pontos problemáticos acerca desta questão.
The present work aims to elucidate the concept of the Base Erosion and Profit Shift - BEPS, part of the Action Plan against tax evasion initiated by the Organization for Economic Co-operation and Development - OECD, in the context of the Digital Economy, where multinational technology-based companies deliberately build aggressive tax planning, taking advantage of the immaterial characteristic of goods, services and data, and also of the lack of harmony among the nationwide tax legislation, in order to minimize the taxation that affect their businesses. Finally, the work analyzes the actions taken by the Brazilian Federated entities in the sense of adhering to the OECD guidelines, as well as the caselaw and legal uncertainty that currently involve the taxation of digital economy in Brazil, as well as taking as a window of opportunity any eventual tax legal reformulation, which can be used to seal some broken points.
The present work aims to elucidate the concept of the Base Erosion and Profit Shift - BEPS, part of the Action Plan against tax evasion initiated by the Organization for Economic Co-operation and Development - OECD, in the context of the Digital Economy, where multinational technology-based companies deliberately build aggressive tax planning, taking advantage of the immaterial characteristic of goods, services and data, and also of the lack of harmony among the nationwide tax legislation, in order to minimize the taxation that affect their businesses. Finally, the work analyzes the actions taken by the Brazilian Federated entities in the sense of adhering to the OECD guidelines, as well as the caselaw and legal uncertainty that currently involve the taxation of digital economy in Brazil, as well as taking as a window of opportunity any eventual tax legal reformulation, which can be used to seal some broken points.
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Palavras-chave
erosão da base tributária , BEPS , economia digital , incorpóreo , tax base erosion , digital economy , incorporeal