Tributação de lucros das empresas coligadas e controladas no exterior e a influência dos Tratados Internacionais

• Autor(a) principal: Carvalho, Francine Martins de
• Data de Publicação: 2015
• 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/37855
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Lucros; Tratados Internacionais; Controladas; Coligadas; Imposto sobre a renda; Profit; International Treaties; Subsidiaries; Related companies; Income tax

The present work describe the issue of taxation of profits of subsidiaries and associated companies abroad, as well as the necessity for application of international treaties. Aiming at this, it brings up a brief explanation of the guiding principles and fountains, including international treaties, and brings clearly a form of taxation on Income Tax for Brazilian companies and Brazilian companies that are parent companies or affiliates overseas companies. This explanation is about the importance to the issues discussed later in relation to the legal changes introduced in 2014, as well as the position of the jurisprudence about the subject. As a conclusion, there is the possibility, and more than this, the necessity for the use of international treaties to double taxation of profits of subsidiaries and/or affiliated companies abroad, burdening the good-faith taxpayer