O regime brasileiro de tributação de lucros auferidos por controladas e coligadas no exterior: um estudo empírico sobre as suas causas e efeitos
Autor(a) principal: | |
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Data de Publicação: | 2012 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Repositório Institucional do FGV (FGV Repositório Digital) |
Texto Completo: | http://hdl.handle.net/10438/10165 |
Resumo: | This thesis presents the conclusions of an empirical legal research that remade the path followed by the public policy adopted by Brazilian government to tax corporate foreign income in order to understand precisely the reasons that led Brazil to adopt an antideferral rule that is broader that the Controlled Foreign Company (CFC) rules adopted world wide. Besides, our objective was also to identify the economic effects on Brazilian transnational companies arising from Brazilian CFC rules, regarding the increasing internationalization process that Brazilian firms are making through in the past decade. We adopted the hypothesis that Brazilian tax regime affects negatively transnational companies that aim to internationalize part of their production. The outcomes of the present research are of a great value to achieve a better understanding about the causes of many legal questions that are currently being discussed among legal practitioners and scholars and faced by courts. Our opinion is that, if the economic effects arising from Brazilian tax regime affects the internationalization process of Brazilian firms, that may go against, in certain cases, the economic order settled by our Constitution. |
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Pereira, Roberto Codorniz LeiteEscolas::DIREITO SPSundfeld, Carlos AriSchoueri, Luis EduardoSanti, Eurico Marcos Diniz de2012-10-23T12:01:56Z2012-10-23T12:01:56Z2012-09-21PEREIRA, Roberto Codorniz Leite. O regime brasileiro de tributação de lucros auferidos por controladas e coligadas no exterior: um estudo empírico sobre as suas causas e efeitos. Dissertação (Mestrado em Direito) - FGV - Fundação Getúlio Vargas, São Paulo, 2012.http://hdl.handle.net/10438/10165This thesis presents the conclusions of an empirical legal research that remade the path followed by the public policy adopted by Brazilian government to tax corporate foreign income in order to understand precisely the reasons that led Brazil to adopt an antideferral rule that is broader that the Controlled Foreign Company (CFC) rules adopted world wide. Besides, our objective was also to identify the economic effects on Brazilian transnational companies arising from Brazilian CFC rules, regarding the increasing internationalization process that Brazilian firms are making through in the past decade. We adopted the hypothesis that Brazilian tax regime affects negatively transnational companies that aim to internationalize part of their production. The outcomes of the present research are of a great value to achieve a better understanding about the causes of many legal questions that are currently being discussed among legal practitioners and scholars and faced by courts. Our opinion is that, if the economic effects arising from Brazilian tax regime affects the internationalization process of Brazilian firms, that may go against, in certain cases, the economic order settled by our Constitution.O presente trabalho é o resultado de uma pesquisa empírica que buscou reconstruir toda a trajetória percorrida pela política pública que orienta o atual regime de tributação de lucros auferidos no exterior por controladas e coligadas de empresas brasileiras com o objetivo de compreender as razões que levaram o Brasil a adotar uma norma de antidiferimento demasiadamente ampla, quando comparada às normas de natureza similar adotadas na experiência internacional. Além disso, buscamos identificar a real extensão dos efeitos econômicos ensejados pelo regime brasileiro, em especial, frente ao processo de internacionalização produtiva que vem se fazendo cada vez mais presente na realidade de diversas empresas de capital nacional. Partimos da hipótese de que o regime vigente afeta negativamente às empresas que buscam internacionalizar parte da sua atividade produtiva. Os resultados da pesquisa são de grande importância e nos ajudaram a compreender melhor as causas de muitas das questões jurídicas que atualmente ocupam grande parte do debate acadêmico no direito tributário brasileiro. Defendemos a ideia de que, se os efeitos do regime brasileiro afetam negativamente a internacionalização produtiva, o regime poderá afrontar a Ordem Econômica Constitucional.porCFC rulesTaxationCorporate foreign incomeHarmful tax competitionTax policyTransparência fiscal internacionalTributação do lucro de coligadas e controladas no exteriorPolítica tributáriaOCDEConcorrênciaConcorrência fiscal danosaDireitoDireito tributário - BrasilDireito internacional privado - ImpostosPolítica tributária - BrasilConcorrênciaO regime brasileiro de tributação de lucros auferidos por controladas e coligadas no exterior: um estudo empírico sobre as suas causas e efeitosinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisreponame:Repositório Institucional do FGV (FGV Repositório Digital)instname:Fundação Getulio Vargas (FGV)instacron:FGVinfo:eu-repo/semantics/openAccessORIGINALDissertação de Mestrado_Versão Protocolo Final.pdfDissertação de Mestrado_Versão Protocolo 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dc.title.por.fl_str_mv |
O regime brasileiro de tributação de lucros auferidos por controladas e coligadas no exterior: um estudo empírico sobre as suas causas e efeitos |
title |
O regime brasileiro de tributação de lucros auferidos por controladas e coligadas no exterior: um estudo empírico sobre as suas causas e efeitos |
spellingShingle |
O regime brasileiro de tributação de lucros auferidos por controladas e coligadas no exterior: um estudo empírico sobre as suas causas e efeitos Pereira, Roberto Codorniz Leite CFC rules Taxation Corporate foreign income Harmful tax competition Tax policy Transparência fiscal internacional Tributação do lucro de coligadas e controladas no exterior Política tributária OCDE Concorrência Concorrência fiscal danosa Direito Direito tributário - Brasil Direito internacional privado - Impostos Política tributária - Brasil Concorrência |
title_short |
O regime brasileiro de tributação de lucros auferidos por controladas e coligadas no exterior: um estudo empírico sobre as suas causas e efeitos |
title_full |
O regime brasileiro de tributação de lucros auferidos por controladas e coligadas no exterior: um estudo empírico sobre as suas causas e efeitos |
title_fullStr |
O regime brasileiro de tributação de lucros auferidos por controladas e coligadas no exterior: um estudo empírico sobre as suas causas e efeitos |
title_full_unstemmed |
O regime brasileiro de tributação de lucros auferidos por controladas e coligadas no exterior: um estudo empírico sobre as suas causas e efeitos |
title_sort |
O regime brasileiro de tributação de lucros auferidos por controladas e coligadas no exterior: um estudo empírico sobre as suas causas e efeitos |
author |
Pereira, Roberto Codorniz Leite |
author_facet |
Pereira, Roberto Codorniz Leite |
author_role |
author |
dc.contributor.unidadefgv.por.fl_str_mv |
Escolas::DIREITO SP |
dc.contributor.member.none.fl_str_mv |
Sundfeld, Carlos Ari Schoueri, Luis Eduardo |
dc.contributor.author.fl_str_mv |
Pereira, Roberto Codorniz Leite |
dc.contributor.advisor1.fl_str_mv |
Santi, Eurico Marcos Diniz de |
contributor_str_mv |
Santi, Eurico Marcos Diniz de |
dc.subject.eng.fl_str_mv |
CFC rules Taxation Corporate foreign income Harmful tax competition Tax policy |
topic |
CFC rules Taxation Corporate foreign income Harmful tax competition Tax policy Transparência fiscal internacional Tributação do lucro de coligadas e controladas no exterior Política tributária OCDE Concorrência Concorrência fiscal danosa Direito Direito tributário - Brasil Direito internacional privado - Impostos Política tributária - Brasil Concorrência |
dc.subject.por.fl_str_mv |
Transparência fiscal internacional Tributação do lucro de coligadas e controladas no exterior Política tributária OCDE Concorrência Concorrência fiscal danosa |
dc.subject.area.por.fl_str_mv |
Direito |
dc.subject.bibliodata.por.fl_str_mv |
Direito tributário - Brasil Direito internacional privado - Impostos Política tributária - Brasil Concorrência |
description |
This thesis presents the conclusions of an empirical legal research that remade the path followed by the public policy adopted by Brazilian government to tax corporate foreign income in order to understand precisely the reasons that led Brazil to adopt an antideferral rule that is broader that the Controlled Foreign Company (CFC) rules adopted world wide. Besides, our objective was also to identify the economic effects on Brazilian transnational companies arising from Brazilian CFC rules, regarding the increasing internationalization process that Brazilian firms are making through in the past decade. We adopted the hypothesis that Brazilian tax regime affects negatively transnational companies that aim to internationalize part of their production. The outcomes of the present research are of a great value to achieve a better understanding about the causes of many legal questions that are currently being discussed among legal practitioners and scholars and faced by courts. Our opinion is that, if the economic effects arising from Brazilian tax regime affects the internationalization process of Brazilian firms, that may go against, in certain cases, the economic order settled by our Constitution. |
publishDate |
2012 |
dc.date.accessioned.fl_str_mv |
2012-10-23T12:01:56Z |
dc.date.available.fl_str_mv |
2012-10-23T12:01:56Z |
dc.date.issued.fl_str_mv |
2012-09-21 |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
dc.type.driver.fl_str_mv |
info:eu-repo/semantics/masterThesis |
format |
masterThesis |
status_str |
publishedVersion |
dc.identifier.citation.fl_str_mv |
PEREIRA, Roberto Codorniz Leite. O regime brasileiro de tributação de lucros auferidos por controladas e coligadas no exterior: um estudo empírico sobre as suas causas e efeitos. Dissertação (Mestrado em Direito) - FGV - Fundação Getúlio Vargas, São Paulo, 2012. |
dc.identifier.uri.fl_str_mv |
http://hdl.handle.net/10438/10165 |
identifier_str_mv |
PEREIRA, Roberto Codorniz Leite. O regime brasileiro de tributação de lucros auferidos por controladas e coligadas no exterior: um estudo empírico sobre as suas causas e efeitos. Dissertação (Mestrado em Direito) - FGV - Fundação Getúlio Vargas, São Paulo, 2012. |
url |
http://hdl.handle.net/10438/10165 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.rights.driver.fl_str_mv |
info:eu-repo/semantics/openAccess |
eu_rights_str_mv |
openAccess |
dc.source.none.fl_str_mv |
reponame:Repositório Institucional do FGV (FGV Repositório Digital) instname:Fundação Getulio Vargas (FGV) instacron:FGV |
instname_str |
Fundação Getulio Vargas (FGV) |
instacron_str |
FGV |
institution |
FGV |
reponame_str |
Repositório Institucional do FGV (FGV Repositório Digital) |
collection |
Repositório Institucional do FGV (FGV Repositório Digital) |
bitstream.url.fl_str_mv |
https://repositorio.fgv.br/bitstreams/6d782e6f-345f-453a-85d0-922984f46ec1/download https://repositorio.fgv.br/bitstreams/81fee7a9-041d-4ea6-8a47-1562f821d6b8/download https://repositorio.fgv.br/bitstreams/588687b9-863d-405e-89d8-dd5aeead1ef8/download https://repositorio.fgv.br/bitstreams/0a97c243-407c-429b-849d-25fc77821da2/download |
bitstream.checksum.fl_str_mv |
98015b777bb51eeb39cc03871fc8faf4 dfb340242cced38a6cca06c627998fa1 e804904d4761a2b5c4e928f24b4b15aa 5219d6d6c0e84e65ba081794aeaf66b9 |
bitstream.checksumAlgorithm.fl_str_mv |
MD5 MD5 MD5 MD5 |
repository.name.fl_str_mv |
Repositório Institucional do FGV (FGV Repositório Digital) - Fundação Getulio Vargas (FGV) |
repository.mail.fl_str_mv |
|
_version_ |
1802749722402750464 |