Impossibilidade de tributação dos lucros das controladas no exterior envolvendo acordos para evitar a dupla tributação

• Autor(a) principal: Alves, Paulo Machado Esteves
• Data de Publicação: 2023
• 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/40956
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO; Direito Tributário Internacional; Imposto de Renda; Lucros auferidos no exterior; Disponibilidade juridica e econômica; Controladas; Tratados para evitar a dupla tributação; Princípio da universalidade e da territorialidade; International tax law; Income tax; Profits earned abroad; Legal and economic availability; Subsidiaries; Treaties to avoid double taxation; Principle of universality and territoriality

The objective of this work is to address the possibility of taxation by Corporate Income Tax (IRPJ) of profits earned by companies controlled abroad in light of treaties to avoid double taxation. To this end, issues such as: the concept of legal and economic availability of income, the principle of universality, the hierarchical position of international treaties to avoid double taxation under the Brazilian legal system and the evolution of Brazilian taxation legislation on a universal basis will be analyzed. Having made these considerations about the concepts and issues surrounding the main subject, a contrast will be made between the materiality of Article 77 of Law 12,973/2014, the current rule on taxation on a universal basis, and the rule established by Article 7 of the treaties to avoid double taxation, using as a basis for this opposition the evolution of the discussion on the subject in the Administrative Council of Tax Appeals (CARF) and the Superior Chamber of Tax Appeals (CSRF), as well as the position expressed by the STJ regarding the conflict of legal rules Internal with provision of international tax treaty. In the end, it will be demonstrated that the current taxation rules on a universal basis seek to tax the profits of a subsidiary abroad and that, given the prevalence of treaties on the norms of Domestic Law, the application of article 77 of Law 12,973/ 2014 will be removed when Brazil has signed an agreement with the country where the controlled company is headquartered to avoid double taxation by virtue of the provision contained in article 7