As remessas de remuneração de serviços técnicos para beneficiários no exterior frente aos tratados contra a dupla tributação: considerações sobre a incidência do imposto de renda retido na fonte

• Autor(a) principal: Steiner, Paula
• Data de Publicação: 2016
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/35323
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Direito tributário internacional; Imposto de renda; Lucros empresariais; Protocolo; Royalties; Serviços técnicos; Tratados contra a dupla tributação; International tax law; Income tax; Business profits; Protocols; Royalties; Technical services; Treaties against double taxation

This work intends to analyze the levy of Withholding Income Tax on payments for technical services to a foreign beneficiary, especially those domiciled in a jurisdiction with which Brazil has signed a Treaty against Double Taxation. In principle, the Brazilian local legislation provides for the levy of the tax on such payments. However, the Treaties provide for a tax competence rule that, in principle, would disallow Brazil from imposing the tax on the remittances for the remuneration of services to a beneficiary located in a Treaty jurisdiction. However, various Treaties signed by Brazil contain a Protocol which matches the remittance for remuneration of a technical service to royalties and, in this case, Brazil could impose the Withholding Income Tax. The controversy lies, therefore, in the determination of the concept of “technical services” in the scope of the Treaties. This work analyzes the Brazilian tax literature on the limitation of the concept of technical services for Treaty purposes, which would only encompass the auxiliary services to the enjoyment of a given technology. It analyzes as well the case law of the Superior Courts on the topic. The case law has not yet explored the question of Protocols, but it did not admit the treatment of Royalties even in the context of services that depend on a specific technological knowledge (but that do not transfer technology). The decisions, thus, disallowed the levy of Withholding Income Tax. The work concludes that the controversy is yet to be fully analyzed by the Superior Courts but special attention must be given to the Treaties so that Brazil does not violate international obligations