IRPJ e CSLL de controladas e coligadqs de brasileiras no exterior

• Autor(a) principal: Lima, Talita de S. e S
• Data de Publicação: 2014
• 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/36534
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; IRP; CSLL; Controladas e coligadas de brasileiras no exterior; Regime antidiferimento; Brazilian taxation; Corporate foreign income; Subsidiaries; Atideferral regime

Due to the growth in the globalization, expansion of international trade and the companies who looked for new markets in other countries, arises the need to adapt the tax system. Until 1995, Brazil only taxed income within its territorial limits. With the Law 9.249/95, which came after the economic success of the new currency, leaving behind decades of hyperinflation, the country began to adopt the global basis model of taxation in order to reduce the process of the tax planning. However, Brazil followed the opposite direction of the experiences of the developed countries which already taxed the income and earnings of the legal persons earned abroad, adopting the antideferral regime. This regime meant the automatic availability of the income of subsidiaries and affiliates of Brazilian abroad, the contrary to what is recommended by the OECD (Organization for Cooperation and Economic Development, Organisation de coopération et de développement économiques), for the purpose of incidence of Income Tax of Legal Entities and Social Contribution on net profit. After a come and go of legislative changes, the Law 12.973/14, in force, provides that for the incidence of the tax and social contribution, we the deferral regime for the affiliated companies should be adopt (taxation at the current moment of the availability in the profits distribution) and for its subsidiaries, the antideferral regime is adopted (automatic availability of profits earned at the time of annual review). Applying indiscriminate taxation on a universal basis, it is clear the only revenue collection goal of public policy, it should be considered the objectives that favors the national development