Regime de tributação dos lucros auferidos por controladas no exterior e os tratados para evitar a bitributação
Autor(a) principal: | |
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Data de Publicação: | 2021 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da PUC_SP |
Texto Completo: | https://repositorio.pucsp.br/jspui/handle/handle/24462 |
Resumo: | In tax matters, the Brazilian rules that deal with the incorporation of treaties, specifically Article 98 of the National Tax Code, provide that international treaties preempt domestic legislation. However, the national system for the taxation of profits earned by foreign subsidiaries establishes that profits be taxed on the 31st of December of the calendar year in which they were earned, even though the profit may have been held back abroad by the foreign subsidiary. This contradicts Paragraph 1 of Article 7 of the double taxation avoidance treaties (Treaties), which confers jurisdiction to tax only to the country where the entity that generated the profit is located and, therefore, prevents Brazil from taxing that profit. In order to collect funds at any cost, the Brazilian Tax Authority has developed a debatable argument outlined in the solution to Consultation Cosit No. 13. It states that the profits taxed under Brazilian legislation are those earned at the end of each calendar year by the Brazilian investor in proportion to its interest in the investment located abroad and that the profits belong to the Brazilian investor. Due to these controversies, this paper aims to analyze the application of the national tax regime and the rules emanating from the Treaties entered into by Brazil to avoid double taxation of profits earned by foreign subsidiaries whose headquarters are located in countries that have also entered into those Treaties. Based on the available bibliography and the chosen court opinions, the interpretation that Paragraph 1 of Article 7 of the Treaties prevents Brazil from taxing profits earned abroad by subsidiaries of Brazilian companies proved to be legitimate. Therefore, the internal taxation regime, currently established by Article 77 of Law 12.973, of 2014, may not be applied. Whether due to the prevalence of the rules set forth by the Treaties; or due to the lack of a legal basis for the Tax Authority's reasoning for taxing profits under Brazilian law as if those profits had been earned by the investor in Brazil in proportion to its interest in the investment located abroad, the fact is that profits earned abroad by subsidiaries of companies headquartered in countries with which Brazil has entered into Treaties may not be taxed in Brazil unless that profit is actually distributed to the Brazilian company through the appropriate corporate ac |
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Lisboa, Julcira Maria de Mello Viannahttp://lattes.cnpq.br/9977463118030684http://lattes.cnpq.br/5258199312458323Santos, Edigar Bernardo dos2022-02-02T19:15:16Z2022-02-02T19:15:16Z2021-09-02Santos, Edigar Bernardo dos. Regime de tributação dos lucros auferidos por controladas no exterior e os tratados para evitar a bitributação. 2021. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito da Pontifícia Universidade Católica de São Paulo, São Paulo, 2021.https://repositorio.pucsp.br/jspui/handle/handle/24462In tax matters, the Brazilian rules that deal with the incorporation of treaties, specifically Article 98 of the National Tax Code, provide that international treaties preempt domestic legislation. However, the national system for the taxation of profits earned by foreign subsidiaries establishes that profits be taxed on the 31st of December of the calendar year in which they were earned, even though the profit may have been held back abroad by the foreign subsidiary. This contradicts Paragraph 1 of Article 7 of the double taxation avoidance treaties (Treaties), which confers jurisdiction to tax only to the country where the entity that generated the profit is located and, therefore, prevents Brazil from taxing that profit. In order to collect funds at any cost, the Brazilian Tax Authority has developed a debatable argument outlined in the solution to Consultation Cosit No. 13. It states that the profits taxed under Brazilian legislation are those earned at the end of each calendar year by the Brazilian investor in proportion to its interest in the investment located abroad and that the profits belong to the Brazilian investor. Due to these controversies, this paper aims to analyze the application of the national tax regime and the rules emanating from the Treaties entered into by Brazil to avoid double taxation of profits earned by foreign subsidiaries whose headquarters are located in countries that have also entered into those Treaties. Based on the available bibliography and the chosen court opinions, the interpretation that Paragraph 1 of Article 7 of the Treaties prevents Brazil from taxing profits earned abroad by subsidiaries of Brazilian companies proved to be legitimate. Therefore, the internal taxation regime, currently established by Article 77 of Law 12.973, of 2014, may not be applied. Whether due to the prevalence of the rules set forth by the Treaties; or due to the lack of a legal basis for the Tax Authority's reasoning for taxing profits under Brazilian law as if those profits had been earned by the investor in Brazil in proportion to its interest in the investment located abroad, the fact is that profits earned abroad by subsidiaries of companies headquartered in countries with which Brazil has entered into Treaties may not be taxed in Brazil unless that profit is actually distributed to the Brazilian company through the appropriate corporate acAs normas brasileiras que tratam da recepção dos tratados, especificamente o artigo 98 do Código Tributário Nacional, preveem a prevalência dos tratados internacionais em matéria tributária sobre a legislação interna. Porém, o regime nacional de tributação dos lucros auferidos por controladas no exterior determina a tributação em 31 de dezembro do ano-calendário em que tenham sido apurados, ainda que os lucros tenham sido retidos pela investida fora do País, o que representa antinomia em relação ao parágrafo 1º do artigo 7º dos tratados internacionais para evitar a bitributação (Tratados), que atribuem competência tributária exclusiva ao paíssede da entidade geradora dos lucros, portanto afastando do Brasil o alcance da tributação sobre o referido resultado. Já o Fisco brasileiro, no intuito de arrecadar a qualquer custo, desenvolveu uma discutível argumentação, expressa na solução de Consulta Cosit nº 13, no sentido de que os lucros tributados pela legislação brasileira são aqueles auferidos pelo investidor brasileiro na proporção de sua participação no investimento localizado no exterior, ao final de cada anocalendário, e que os lucros são da investidora brasileira. Em razão dessas controvérsias, este trabalho teve por objetivo analisar a aplicação do regime tributário nacional e as normas emanadas pelos tratados internacionais celebrados pelo Brasil para evitar a bitributação no que se refere aos lucros auferidos por controladas no exterior com sede em países que fazem parte dos respectivos Tratados. Com base na bibliografia disponível e nos acórdãos estabelecidos, evidenciou-se ser legítima a interpretação de que a aplicação do parágrafo 1º do artigo 7º dos Tratados afasta a tributação dos lucros auferidos no exterior por controladas de empresas brasileiras, de sorte a não permitir a aplicação do regime interno de tributação, atualmente definido pelo artigo 77 da Lei nº 12.973, de 2014. Seja pela prevalência das normas emanadas pela homologação dos tratados; seja pela falta de fundamentação legal da argumentação do Fisco de que os lucros tributados pela legislação brasileira são aqueles auferidos pelo investidor brasileiro na proporção de sua participação no investimento localizado no exterior, os lucros auferidos no exterior por controladas de empresas brasileiras com sede em países com os quais o Brasil firmou Tratados não poderão ser tributados no Brasil, a não ser que ocorra a efetiva distribuição para a empresa brasileira através de competente ato societárioCoordenação de Aperfeiçoamento de Pessoal de Nível Superior – CAPESporPontifícia Universidade Católica de São PauloPrograma de Estudos Pós-Graduados em DireitoPUC-SPBrasilFaculdade de DireitoCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOControladasLucros auferidos no exteriorImposto de RendaSubsidiariesProfits earned abroadIncome TaxRegime de tributação dos lucros auferidos por controladas no exterior e os tratados para evitar a bitributaçãoinfo:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesisinfo:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da PUC_SPinstname:Pontifícia Universidade Católica de São Paulo (PUC-SP)instacron:PUC_SPORIGINALEdigar Bernardo dos Santos.pdfapplication/pdf1624650https://repositorio.pucsp.br/xmlui/bitstream/handle/24462/1/Edigar%20Bernardo%20dos%20Santos.pdf5f132d82abdb18f4102f9032221742fdMD51TEXTEdigar Bernardo dos Santos.pdf.txtEdigar Bernardo dos Santos.pdf.txtExtracted texttext/plain480464https://repositorio.pucsp.br/xmlui/bitstream/handle/24462/2/Edigar%20Bernardo%20dos%20Santos.pdf.txt756e92b2f0d896f742a4424ad0df0241MD52THUMBNAILEdigar Bernardo dos Santos.pdf.jpgEdigar Bernardo dos Santos.pdf.jpgGenerated Thumbnailimage/jpeg1159https://repositorio.pucsp.br/xmlui/bitstream/handle/24462/3/Edigar%20Bernardo%20dos%20Santos.pdf.jpg179911cbc818de4314600196c3debea0MD53handle/244622022-08-22 11:15:49.751oai:repositorio.pucsp.br:handle/24462Biblioteca Digital de Teses e Dissertaçõeshttps://sapientia.pucsp.br/https://sapientia.pucsp.br/oai/requestbngkatende@pucsp.br||rapassi@pucsp.bropendoar:2022-08-22T14:15:49Biblioteca Digital de Teses e Dissertações da PUC_SP - Pontifícia Universidade Católica de São Paulo (PUC-SP)false |
dc.title.pt_BR.fl_str_mv |
Regime de tributação dos lucros auferidos por controladas no exterior e os tratados para evitar a bitributação |
title |
Regime de tributação dos lucros auferidos por controladas no exterior e os tratados para evitar a bitributação |
spellingShingle |
Regime de tributação dos lucros auferidos por controladas no exterior e os tratados para evitar a bitributação Santos, Edigar Bernardo dos CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO Controladas Lucros auferidos no exterior Imposto de Renda Subsidiaries Profits earned abroad Income Tax |
title_short |
Regime de tributação dos lucros auferidos por controladas no exterior e os tratados para evitar a bitributação |
title_full |
Regime de tributação dos lucros auferidos por controladas no exterior e os tratados para evitar a bitributação |
title_fullStr |
Regime de tributação dos lucros auferidos por controladas no exterior e os tratados para evitar a bitributação |
title_full_unstemmed |
Regime de tributação dos lucros auferidos por controladas no exterior e os tratados para evitar a bitributação |
title_sort |
Regime de tributação dos lucros auferidos por controladas no exterior e os tratados para evitar a bitributação |
author |
Santos, Edigar Bernardo dos |
author_facet |
Santos, Edigar Bernardo dos |
author_role |
author |
dc.contributor.advisor1.fl_str_mv |
Lisboa, Julcira Maria de Mello Vianna |
dc.contributor.advisor1Lattes.fl_str_mv |
http://lattes.cnpq.br/9977463118030684 |
dc.contributor.authorLattes.fl_str_mv |
http://lattes.cnpq.br/5258199312458323 |
dc.contributor.author.fl_str_mv |
Santos, Edigar Bernardo dos |
contributor_str_mv |
Lisboa, Julcira Maria de Mello Vianna |
dc.subject.cnpq.fl_str_mv |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
topic |
CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO Controladas Lucros auferidos no exterior Imposto de Renda Subsidiaries Profits earned abroad Income Tax |
dc.subject.por.fl_str_mv |
Controladas Lucros auferidos no exterior Imposto de Renda |
dc.subject.eng.fl_str_mv |
Subsidiaries Profits earned abroad Income Tax |
description |
In tax matters, the Brazilian rules that deal with the incorporation of treaties, specifically Article 98 of the National Tax Code, provide that international treaties preempt domestic legislation. However, the national system for the taxation of profits earned by foreign subsidiaries establishes that profits be taxed on the 31st of December of the calendar year in which they were earned, even though the profit may have been held back abroad by the foreign subsidiary. This contradicts Paragraph 1 of Article 7 of the double taxation avoidance treaties (Treaties), which confers jurisdiction to tax only to the country where the entity that generated the profit is located and, therefore, prevents Brazil from taxing that profit. In order to collect funds at any cost, the Brazilian Tax Authority has developed a debatable argument outlined in the solution to Consultation Cosit No. 13. It states that the profits taxed under Brazilian legislation are those earned at the end of each calendar year by the Brazilian investor in proportion to its interest in the investment located abroad and that the profits belong to the Brazilian investor. Due to these controversies, this paper aims to analyze the application of the national tax regime and the rules emanating from the Treaties entered into by Brazil to avoid double taxation of profits earned by foreign subsidiaries whose headquarters are located in countries that have also entered into those Treaties. Based on the available bibliography and the chosen court opinions, the interpretation that Paragraph 1 of Article 7 of the Treaties prevents Brazil from taxing profits earned abroad by subsidiaries of Brazilian companies proved to be legitimate. Therefore, the internal taxation regime, currently established by Article 77 of Law 12.973, of 2014, may not be applied. Whether due to the prevalence of the rules set forth by the Treaties; or due to the lack of a legal basis for the Tax Authority's reasoning for taxing profits under Brazilian law as if those profits had been earned by the investor in Brazil in proportion to its interest in the investment located abroad, the fact is that profits earned abroad by subsidiaries of companies headquartered in countries with which Brazil has entered into Treaties may not be taxed in Brazil unless that profit is actually distributed to the Brazilian company through the appropriate corporate ac |
publishDate |
2021 |
dc.date.issued.fl_str_mv |
2021-09-02 |
dc.date.accessioned.fl_str_mv |
2022-02-02T19:15:16Z |
dc.date.available.fl_str_mv |
2022-02-02T19:15:16Z |
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info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
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masterThesis |
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Santos, Edigar Bernardo dos. Regime de tributação dos lucros auferidos por controladas no exterior e os tratados para evitar a bitributação. 2021. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito da Pontifícia Universidade Católica de São Paulo, São Paulo, 2021. |
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https://repositorio.pucsp.br/jspui/handle/handle/24462 |
identifier_str_mv |
Santos, Edigar Bernardo dos. Regime de tributação dos lucros auferidos por controladas no exterior e os tratados para evitar a bitributação. 2021. Dissertação (Mestrado em Direito) - Programa de Estudos Pós-Graduados em Direito da Pontifícia Universidade Católica de São Paulo, São Paulo, 2021. |
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Pontifícia Universidade Católica de São Paulo |
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