O ganho de capital auferido no exterior por pessoas físicas residentes no Brasil

• Autor(a) principal: Molina, Guilherme
• 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/34531
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO

This monograph demonstrates the legislative and doctrinaire result about capital gain taxation arising from goods/assets and rights sales earned abroad by Brazilian resident individual. Certainly, the topic should interest those who intend to understand upon issues related to International Tax Law in view of the need to verify the implications of Brazilian law on facts occurring internationally. Exactly why, the first necessary finding is for constitutionality existence of capital gain taxation in these hypotheses due to its extraterritorial aspect. There is no constitutional restriction to ensure seal of this tax institution since the current tax legislation includes the subject and legitimizes possible collections by Federal Government in accordance with the Federal Constitution. In the next moment, important concepts to the topic are presented, as the concepts of income, principles and connection element for effective demonstration of which Brazilian law is enabled to radiate its effects in facts produced abroad. Thus, in casu the identification of the universality principle such as an informer principle of income tax and earnings of any nature and therefore of the capital gain becomes necessary, besides the recognition of the connection element “residence” that will allow the link between Brazilian law and the produced fact abroad by Brazilian resident individual. Equally, the approach of the regra-matriz de incidência tributária (literal translation:“institute of tax incidence rule matrix”) deserves attention, because of being able to assume characteristic of juridical norm this presents definers criteria of the fact that will have repercussions on tax law turning it into a tax legal fact in addition to the legal consequences of the production of this fact by a particular person. Lastly, it is built the regra-matriz de incidência tributária of the capital gain arising from sales of goods/assets and rights earned abroad by Brazilian resident to ensure the reader enough information to identify situations in which the object hypotheses of this monograph will have implementing legislation pertaining to the topic