O tratamento tributário nos contratos de cost sharing
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Tipo
TCC
Data de publicação
2020-12
Periódico
Citações (Scopus)
Autores
Ferreira, Igor Ribeiro
Orientador
Sabbag, Eduardo de Moraes
Título da Revista
ISSN da Revista
Título de Volume
Membros da banca
Programa
Resumo
O presente trabalho tem a finalidade de esclarecer o tratamento que tem sido dado aos contratos
de cost sharing, também conhecidos como contratos de rateio de despesas ou contrato de
compartilhamento de custos, com o intuito de contribuir para uma maior admissibilidade destes
contratos no Brasil. Para tanto, enfrentaremos o tratamento tributário que tem sido dado a tais
contratos pelas autoridades fiscais, bem como analisaremos todos os requisitos que têm sido
exigidos pelo fisco municipal e federal para que tais contratos sejam reconhecidos. Deste modo,
estudaremos as principais questões tributárias que envolvem estes contratos, como a natureza
jurídica do reembolso pago pelas demais empresas à empresa centro de custos, os tributos que
poderiam incidir sobre o contrato e a dedutibilidade das despesas de cada empresa participante
para fins de IRPJ e CSLL. Por fim, analisaremos individualmente os principais tributos
aplicáveis a tais contratos, sendo esses: IRPJ/CSLL, PIS/COFINS, ISS, IRRF, CIDE,
PIS/COFINS-Importação e IOF; além do mais, analisaremos todas as Soluções de Consulta
exaradas pela Receita Federal do Brasil e a jurisprudência encontrada dos seguintes tribunais:
STF, STJ, TRF3, TJSP, CARF e CMT.
The present monograph aims to clarify the treatment that has been given to cost sharing contracts, also known as expenses apportionment contracts or cost sharing contracts, in order to contribute to a greater admissibility of these contracts in Brazil. To this end, we will face the tax treatment that has been given to such contracts by the tax authorities, as well as analyze all the requirements that have been required by the municipal and federal tax authorities for such contracts to be recognized. Thus, we will study the main tax issues involving these contracts, such as the legal nature of the reimbursement paid by the other companies to the cost center company, the taxes that could be levied on the contract and the deductibility of the expenses of each participating company for IRPJ purposes. and CSLL. Finally, we will individually analyze the main taxes applicable to such contracts, which are: IRPJ / CSLL, PIS / COFINS, ISS, IRRF, CIDE, PIS / COFINS-Import and IOF; in addition, we will analyze all the Consultation Solutions issued by the Federal Revenue of Brazil and the case law found in the following courts: STF, STJ, TRF3, TJSP, CARF and CMT.
The present monograph aims to clarify the treatment that has been given to cost sharing contracts, also known as expenses apportionment contracts or cost sharing contracts, in order to contribute to a greater admissibility of these contracts in Brazil. To this end, we will face the tax treatment that has been given to such contracts by the tax authorities, as well as analyze all the requirements that have been required by the municipal and federal tax authorities for such contracts to be recognized. Thus, we will study the main tax issues involving these contracts, such as the legal nature of the reimbursement paid by the other companies to the cost center company, the taxes that could be levied on the contract and the deductibility of the expenses of each participating company for IRPJ purposes. and CSLL. Finally, we will individually analyze the main taxes applicable to such contracts, which are: IRPJ / CSLL, PIS / COFINS, ISS, IRRF, CIDE, PIS / COFINS-Import and IOF; in addition, we will analyze all the Consultation Solutions issued by the Federal Revenue of Brazil and the case law found in the following courts: STF, STJ, TRF3, TJSP, CARF and CMT.
Descrição
Palavras-chave
rateio de despesas , compartilhamento de custos , reembolso de despesas , contratos de cost-sharing , cost-sharing contracts , apportionment of costs , cost sharing , expenses refund