Uma análise prática e constitucional do art. 25 da Lei n. 9.249/1995 e art. 74 da Medida Provisória n. 2.159-35/2001

• Autor(a) principal: Takii, Bruno Minoru
• Data de Publicação: 2013
• 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/33510
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Tributação; Lucro advindo do exterior; Método de equivalência Patrimonial, OCDE, Imposto de Renda, Disponibilização Jurídica e Econômica; Taxation; Corporate Foreign Income; Equity Method; OECD; Income Tax Legal and Economical Availability

The aim of this study is to analyze the adequacy of the Act #9,249, article 25, and the Provisional Executive Order #2,158-35/2001, to the sub- and constitutional characteristics of the Income Tax and the Social Contribution on the Net Profit, specifically in relation to the taxation of the profits obtained by affiliated and controlled companies in the countryside. It was examined the historical profile, the international legislation related to the international rules of tax transparency and the Treaties on Income and Capital agreed by the Brazilian State, moreover questions related to the Corporate Law and the Accounting Sciences. Moreover, we argued about the impossibility to an ordinary Act come to establish a content dissimilar from the one prescribed by the Article 43 of the Brazilian Tax Code, especially about the concept of availability of revenues or returns of any kind. We sustain the thesis that the rules on tax transparency are compatible to the Brazilian legal order. However, they have to restrain to the regulation and control of the international tax noncompliance, specifically in relation to the investments made by affiliate and controlled companies located in low-tax jurisdictions or tax heavens