El proyecto Beps de la OCDE y el derecho fiscal internacional en Brasil = OECD’s Beps project and international taxation in Brazil

Detalhes bibliográficos
Autor(a) principal: Rocha, Sergio André
Data de Publicação: 2016
Tipo de documento: Artigo
Idioma: spa
Título da fonte: Repositório Institucional do STJ
Texto Completo: https://bdjur.stj.jus.br/jspui/handle/2011/169855
Resumo: Apresenta uma análise dos efeitos do Projeto Beps sobre o Direito Fiscal no Brasil. Sugere que os países em desenvolvimento não devem subscrever imediatamente as sugestões apresentadas pelo Projeto, pois estes podem eventualmente contrariar os seus interesses internos e diminuir a sua soberania fiscal.
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spelling Rocha, Sergio André2022-10-29T13:27:20Z2022-10-29T13:27:20Z2016Revista Direito Tributário Atual: RDTA, São Paulo, n. 35, p. 384-403, 2016.https://bdjur.stj.jus.br/jspui/handle/2011/169855Apresenta uma análise dos efeitos do Projeto Beps sobre o Direito Fiscal no Brasil. Sugere que os países em desenvolvimento não devem subscrever imediatamente as sugestões apresentadas pelo Projeto, pois estes podem eventualmente contrariar os seus interesses internos e diminuir a sua soberania fiscal.Submitted by rcaetano@stj.jus.br (rcaetano@stj.jus.br) on 2022-04-19T17:18:43Z No. of bitstreams: 2 21_proyecto_beps_ocde_rocha.pdf: 1883454 bytes, checksum: b56ab1e226e85bf7278423a0fb418f81 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5)Rejected by betanial@stj.jus.br (betanial@stj.jus.br), reason: Falta fazer o resumo. on 2022-10-13T15:48:33Z (GMT)Submitted by rcaetano@stj.jus.br (rcaetano@stj.jus.br) on 2022-10-29T01:41:28Z No. of bitstreams: 2 21_proyecto_beps_ocde_rocha.pdf: 1883454 bytes, checksum: b56ab1e226e85bf7278423a0fb418f81 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5)Approved for entry into archive by betanial@stj.jus.br (betanial@stj.jus.br) on 2022-10-29T13:27:20Z (GMT) No. of bitstreams: 2 21_proyecto_beps_ocde_rocha.pdf: 1883454 bytes, checksum: b56ab1e226e85bf7278423a0fb418f81 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5)Made available in DSpace on 2022-10-29T13:27:20Z (GMT). No. of bitstreams: 2 21_proyecto_beps_ocde_rocha.pdf: 1883454 bytes, checksum: b56ab1e226e85bf7278423a0fb418f81 (MD5) license.txt: 1239 bytes, checksum: c9b4c351324448672315a00808efb725 (MD5) Previous issue date: 2016Instituto Brasileiro de Direito TributárioEl proyecto Beps de la OCDE y el derecho fiscal internacional en Brasil = OECD’s Beps project and international taxation in BrazilEl proyecto Base Erosion and Profit Shifting de la Consejo de la Organización para la Cooperación y el Desarrollo Económico (OCDE)info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articlespareponame:Repositório Institucional do STJinstname:Superior Tribunal de Justiça (STJ)instacron:STJinfo:eu-repo/semantics/openAccessORIGINAL21_proyecto_beps_ocde_rocha.pdf21_proyecto_beps_ocde_rocha.pdfapplication/pdf1883454http://10.15.0.85:8080/jspui/bitstream/2011/169855/1/21_proyecto_beps_ocde_rocha.pdfb56ab1e226e85bf7278423a0fb418f81MD51LICENSElicense.txtlicense.txttext/plain1239http://10.15.0.85:8080/jspui/bitstream/2011/169855/2/license.txtc9b4c351324448672315a00808efb725MD52TEXT21_proyecto_beps_ocde_rocha.pdf.txt21_proyecto_beps_ocde_rocha.pdf.txttext/plain66302http://10.15.0.85:8080/jspui/bitstream/2011/169855/3/21_proyecto_beps_ocde_rocha.pdf.txt8fe772de0c24a6b48d25f8ab0c38bab8MD532011/1698552022-10-30 00:35:43.162oai:localhost:2011/169855QW8gYXNzaW5hciBlIGVudHJlZ2FyIGVzdGEgbGljZW7Dp2EsIG8vYSBTci4vU3JhLiAoYXV0b3Igb3UgZGV0ZW50b3IgZG9zIGRpcmVpdG9zIGRlIGF1dG9yKToKCmEpIENvbmNlZGUgw6AgQkRKdXIgZSBhbyBDb25zw7NyY2lvIEJESnVyIG8gZGlyZWl0byBuw6NvLWV4Y2x1c2l2byBkZSByZXByb2R1emlyLCAgY29udmVydGVyIChjb21vIGRlZmluaWRvIGFiYWl4byksIGNvbXVuaWNhciBlL291IGRpc3RyaWJ1aXIgbyBkb2N1bWVudG8gZW50cmVndWUgKGluY2x1aW5kbyBvIHJlc3Vtby9hYnN0cmFjdCkgZW0gZm9ybWF0byBkaWdpdGFsIG91IGltcHJlc3NvIGUgZW0gcXVhbHF1ZXIgbWVpby4KCmIpIERlY2xhcmEgcXVlIG8gZG9jdW1lbnRvIGVudHJlZ3VlIMOpIG8gc2V1IHRyYWJhbGhvIG9yaWdpbmFsLCBlIHF1ZSBkZXTDqW0gbyBkaXJlaXRvIGRlIGNvbmNlZGVyIG9zIGRpcmVpdG9zIGNvbnRpZG9zIG5lc3RhIGxpY2Vuw6dhLiBEZWNsYXJhIHRhbWLDqW0gcXVlIGEgZW50cmVnYSBkbyBkb2N1bWVudG8gbsOjbyBpbmZyaW5nZSwgdGFudG8gcXVhbnRvIGxoZSDDqSBwb3Nzw612ZWwgc2FiZXIsIG9zIGRpcmVpdG9zIGRlIHF1YWxxdWVyIG91dHJhIHBlc3NvYSBvdSBlbnRpZGFkZS4KCmMpIFNlIG8gZG9jdW1lbnRvIGVudHJlZ3VlIGNvbnTDqW0gbWF0ZXJpYWwgZG8gcXVhbCBuw6NvIGRldMOpbSBvcyBkaXJlaXRvcyBkZSBhdXRvciwgZGVjbGFyYSBxdWUgb2J0ZXZlIGF1dG9yaXphw6fDo28gZG8gZGV0ZW50b3IgZG9zIGRpcmVpdG9zIGRlIGF1dG9yIHBhcmEgY29uY2VkZXIgw6AgQkRKdXIgZSBhbyBDb25zw7NyY2lvIEJESnVyIG9zIGRpcmVpdG9zIHJlcXVlcmlkb3MgcG9yIGVzdGEgbGljZW7Dp2EsIGUgcXVlIGVzc2UgbWF0ZXJpYWwgY3Vqb3MgZGlyZWl0b3Mgc8OjbyBkZSB0ZXJjZWlyb3MgZXN0w6NvIGNsYXJhbWVudGUgaWRlbnRpZmljYWRvcyBlIHJlY29uaGVjaWRvcyBubyB0ZXh0byBvdSBubyBjb250ZcO6ZG8gZG8gZG9jdW1lbnRvIGVudHJlZ3VlLiBBIEJESnVyIGUgbyBDb25zw7NyY2lvIEJESnVyIGlkZW50aWZpY2Fyw6EgbyBjbGFyYW1lbnRlIG8ocykgc2V1KHMpIG5vbWUocykgY29tbyBvKHMpIGF1dG9yKGVzKSBvdSBkZXRlbnRvcihlcykgZG9zIGRpcmVpdG9zIGRvIGRvY3VtZW50byBlbnRyZWd1ZSwgZSBuw6NvIGZhcsOjbyBxdWFscXVlciBhbHRlcmHDp8OjbywgcGFyYSBhbMOpbSBkYXMgcGVybWl0aWRhcyBwb3IgZXN0YSBsaWNlbsOnYS4KRepositório Institucionalhttps://bdjur.stj.jus.br/jspui/PUBhttps://bdjur.stj.jus.br/oai/requestbdjur@stj.jus.bropendoar:2022-10-30T03:35:43Repositório Institucional do STJ - Superior Tribunal de Justiça (STJ)false
dc.title.pt_BR.fl_str_mv El proyecto Beps de la OCDE y el derecho fiscal internacional en Brasil = OECD’s Beps project and international taxation in Brazil
dc.title.alternative.pt_BR.fl_str_mv El proyecto Base Erosion and Profit Shifting de la Consejo de la Organización para la Cooperación y el Desarrollo Económico (OCDE)
title El proyecto Beps de la OCDE y el derecho fiscal internacional en Brasil = OECD’s Beps project and international taxation in Brazil
spellingShingle El proyecto Beps de la OCDE y el derecho fiscal internacional en Brasil = OECD’s Beps project and international taxation in Brazil
Rocha, Sergio André
title_short El proyecto Beps de la OCDE y el derecho fiscal internacional en Brasil = OECD’s Beps project and international taxation in Brazil
title_full El proyecto Beps de la OCDE y el derecho fiscal internacional en Brasil = OECD’s Beps project and international taxation in Brazil
title_fullStr El proyecto Beps de la OCDE y el derecho fiscal internacional en Brasil = OECD’s Beps project and international taxation in Brazil
title_full_unstemmed El proyecto Beps de la OCDE y el derecho fiscal internacional en Brasil = OECD’s Beps project and international taxation in Brazil
title_sort El proyecto Beps de la OCDE y el derecho fiscal internacional en Brasil = OECD’s Beps project and international taxation in Brazil
author Rocha, Sergio André
author_facet Rocha, Sergio André
author_role author
dc.contributor.author.fl_str_mv Rocha, Sergio André
description Apresenta uma análise dos efeitos do Projeto Beps sobre o Direito Fiscal no Brasil. Sugere que os países em desenvolvimento não devem subscrever imediatamente as sugestões apresentadas pelo Projeto, pois estes podem eventualmente contrariar os seus interesses internos e diminuir a sua soberania fiscal.
publishDate 2016
dc.date.issued.fl_str_mv 2016
dc.date.accessioned.fl_str_mv 2022-10-29T13:27:20Z
dc.date.available.fl_str_mv 2022-10-29T13:27:20Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
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dc.identifier.citation.fl_str_mv Revista Direito Tributário Atual: RDTA, São Paulo, n. 35, p. 384-403, 2016.
dc.identifier.uri.fl_str_mv https://bdjur.stj.jus.br/jspui/handle/2011/169855
identifier_str_mv Revista Direito Tributário Atual: RDTA, São Paulo, n. 35, p. 384-403, 2016.
url https://bdjur.stj.jus.br/jspui/handle/2011/169855
dc.language.iso.fl_str_mv spa
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dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
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dc.publisher.none.fl_str_mv Instituto Brasileiro de Direito Tributário
publisher.none.fl_str_mv Instituto Brasileiro de Direito Tributário
dc.source.none.fl_str_mv reponame:Repositório Institucional do STJ
instname:Superior Tribunal de Justiça (STJ)
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