Projeto BEPS da OCDE e medidas de combate ao planejamento tributário agressivo na economia digital
Autor(a) principal: | |
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Data de Publicação: | 2023 |
Tipo de documento: | Dissertação |
Idioma: | por |
Título da fonte: | Biblioteca Digital de Teses e Dissertações da UFPB |
Texto Completo: | https://repositorio.ufpb.br/jspui/handle/123456789/30268 |
Resumo: | Globalization allowed companies to become multinationals, at the same time that technology enabled volatility and wide use of intangible assets, inaugurating a new model of economy, with virtual operations, free services that generate new products, users and technical service professionals in several countries. However, this new context facilitated the allocation of resources in favored tax zones and the use of legislative gaps between States to achieve a lower or no tax burden, which is called aggressive tax planning. Another difficulty refers to the connecting elements, that is, the link between countries for income taxation, so that, whether through residence, source, nationality or permanent establishment, these data remained eroded before the characteristics of these business models. Thus, the States, seeking to attract investment and capital for the development of their nation, began to grant income tax reductions, exemptions and deductions to these companies. Other countries, on the other hand, began to institute the digital service tax unilaterally, which generated tax competition between States. In this scenario, with a view to combating these harmful practices and reaching global consensus, the Organization for Economic Co-operation and Development (OECD) created the BEPS Project (Base Erosion and Profit Shiting), later evolving to the BEPS 2.0 Project with a Two Pillar solution. Pillar One sought to establish a link with the market countries where income is generated. Pillar Two foresaw the possibility of a minimum global tax. Hence the relevance of this study, once, as it is a relatively recent measure, the BEPS Project entails a more accurate analysis, preferably relating it to other measures that go against aggressive tax planning in the context of the digital economy. The theme chosen, therefore, is a global concern to restrain tax evasion and achieve tax justice. In this way, the following question arises: in addition to the minimum global tax, what other measures can the Brazilian State use to combat aggressive tax planning in the digital economy? It starts from the hypothesis that the Brazilian State is interested in participating in the international scenario of the fight against aggressive tax planning as defined by the OECD, with the intention of becoming a member of this organization. Added to this, there is the idea that the BEPS 2.0 Project, combined with other protective measures, tends to promote benefits both for multinationals and for the Brazilian nation. In order to answer the proposed question, the general objective is: to study the measures to combat aggressive tax planning that can be adopted by the Brazilian State. With regard to the specific objectives, the following ones can be listed: I. discuss the emergence and consequences of the digital economy in Brazil; II. describe the aggressive tax planning of the Apple case; III. analyze the connecting principles and elements of international corporate income taxation and the current trend of the global economy through the OECD BEPS Project; and IV. explain tax justice and possible countermeasures against aggressive tax planning practices. To achieve these objectives, a qualitative approach was adopted, also using descriptive and exploratory methods and the bibliographic technique of data collection. As main theoretical references, the studies of Caliendo (2009), Schoueri (2005, 2011, 2019, 2020a, 2020b) and Xavier (2010, 2015) were used. The study points to the need to repeal obsolete tax norms and subsequent legislative supply, as well as a typological interpretation of the Constitution for the minimum global tax; finally, for cooperation and tax arbitration as effective and quick alternatives in conflict resolution involving digital companies. Furthermore, as for the minimum global tax, it can be said that it will reduce harmful tax competition and ensure worldwide uniformity in income taxation. |
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Projeto BEPS da OCDE e medidas de combate ao planejamento tributário agressivo na economia digitalTributaçãoImposto globalRenda - TributosBEPS - Base Erosion and Profit ShitingEconomia digitalTaxationGlobal taxIncomeDigital economyCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITOGlobalization allowed companies to become multinationals, at the same time that technology enabled volatility and wide use of intangible assets, inaugurating a new model of economy, with virtual operations, free services that generate new products, users and technical service professionals in several countries. However, this new context facilitated the allocation of resources in favored tax zones and the use of legislative gaps between States to achieve a lower or no tax burden, which is called aggressive tax planning. Another difficulty refers to the connecting elements, that is, the link between countries for income taxation, so that, whether through residence, source, nationality or permanent establishment, these data remained eroded before the characteristics of these business models. Thus, the States, seeking to attract investment and capital for the development of their nation, began to grant income tax reductions, exemptions and deductions to these companies. Other countries, on the other hand, began to institute the digital service tax unilaterally, which generated tax competition between States. In this scenario, with a view to combating these harmful practices and reaching global consensus, the Organization for Economic Co-operation and Development (OECD) created the BEPS Project (Base Erosion and Profit Shiting), later evolving to the BEPS 2.0 Project with a Two Pillar solution. Pillar One sought to establish a link with the market countries where income is generated. Pillar Two foresaw the possibility of a minimum global tax. Hence the relevance of this study, once, as it is a relatively recent measure, the BEPS Project entails a more accurate analysis, preferably relating it to other measures that go against aggressive tax planning in the context of the digital economy. The theme chosen, therefore, is a global concern to restrain tax evasion and achieve tax justice. In this way, the following question arises: in addition to the minimum global tax, what other measures can the Brazilian State use to combat aggressive tax planning in the digital economy? It starts from the hypothesis that the Brazilian State is interested in participating in the international scenario of the fight against aggressive tax planning as defined by the OECD, with the intention of becoming a member of this organization. Added to this, there is the idea that the BEPS 2.0 Project, combined with other protective measures, tends to promote benefits both for multinationals and for the Brazilian nation. In order to answer the proposed question, the general objective is: to study the measures to combat aggressive tax planning that can be adopted by the Brazilian State. With regard to the specific objectives, the following ones can be listed: I. discuss the emergence and consequences of the digital economy in Brazil; II. describe the aggressive tax planning of the Apple case; III. analyze the connecting principles and elements of international corporate income taxation and the current trend of the global economy through the OECD BEPS Project; and IV. explain tax justice and possible countermeasures against aggressive tax planning practices. To achieve these objectives, a qualitative approach was adopted, also using descriptive and exploratory methods and the bibliographic technique of data collection. As main theoretical references, the studies of Caliendo (2009), Schoueri (2005, 2011, 2019, 2020a, 2020b) and Xavier (2010, 2015) were used. The study points to the need to repeal obsolete tax norms and subsequent legislative supply, as well as a typological interpretation of the Constitution for the minimum global tax; finally, for cooperation and tax arbitration as effective and quick alternatives in conflict resolution involving digital companies. Furthermore, as for the minimum global tax, it can be said that it will reduce harmful tax competition and ensure worldwide uniformity in income taxation.A globalização permitiu que as empresas passassem a ser multinacionais, ao mesmo tempo em que a tecnologia possibilitou volatilidade e ampla utilização de bens intangíveis, inaugurando um novo modelo de economia, com atuação virtual, serviços gratuitos geradores de novos produtos, usuários e profissionais de serviços técnicos em vários países. Contudo, esse novo contexto passou a facilitar a alocação de recursos em zonas de tributação favorecidas e o aproveitamento de lacunas legislativas entre os Estados para alcançar uma significativa redução da carga tributária, o que se denomina de planejamento tributário agressivo. Outra dificuldade se refere aos elementos de conexão, ou seja, o vínculo entre países para a tributação da renda, de modo que, seja por meio da residência, fonte, nacionalidade ou estabelecimento permanente, esses dados restaram corroídos frente às características desses modelos de negócios. Assim, os Estados, buscando atrair investimento e capital para o desenvolvimento da sua nação, passaram a conceder reduções de imposto de renda para essas empresas. Já outros países, esses passaram a instituir a digital service tax de forma unilateral, o que gerou uma concorrência fiscal entres os Estados. Nesse cenário, com vista a combater essas práticas nocivas e alcançar o consenso mundial, a Organização para Cooperação e Desenvolvimento Econômico (OCDE) criou o Projeto BEPS (Base Erosion and Profit Shiting), ou Erosão de Base e Transferência de Lucros, posteriormente, evoluindo para o Projeto BEPS 2.0 com uma solução de Dois Pilares. O Pilar Um procurou estabelecer um nexo com os países de mercado onde a renda é gerada. O Pilar Dois trouxe a previsão de um imposto global mínimo. A partir daí a relevância deste estudo, já que, por se tratar de uma medida relativamente recente, o Projeto BEPS enseja uma análise mais acurada, preferencialmente, relacionando-o a outras medidas que vão de encontro ao planejamento tributário agressivo no contexto da economia digital. A temática eleita, portanto, é uma preocupação global para coibir a evasão fiscal e alcançar justiça fiscal. Desse modo, questiona-se: além do imposto global mínimo, de quais outras medidas o Estado brasileiro pode se valer para combater o planejamento tributário agressivo na economia digital? Parte-se da hipótese de que o Estado brasileiro tem interesse em participar no cenário internacional do combate contra o planejamento tributário agressivo nos moldes definidos pela OCDE, com a intenção de se tornar membro dessa organização. Soma-se a isso a ideia de que o Projeto BEPS 2.0, combinado com outras medidas protetivas, tende a promover benefícios tanto para as multinacionais quanto para a nação brasileira. Com o intuito de responder ao questionamento proposto, tem-se por objetivo geral: estudar as medidas de combate contra o planejamento tributário agressivo que podem ser adotadas pelo Estado brasileiro. No tocante aos objetivos específicos, pode-se enumerar: I. discorrer sobre o surgimento e as consequências da economia digital no Brasil; II. descrever o planejamento tributário agressivo do caso Apple; III. analisar os princípios e os elementos de conexão da tributação internacional da renda das pessoas jurídicas e a tendência atual da economia global por meio do Projeto BEPS da OCDE; e IV. explanar a justiça fiscal e as possíveis medidas de combate contra as práticas de planejamento tributário agressivo. Para alcançar esses objetivos, foi adotada a abordagem qualitativa, valendo-se, ainda, dos métodos descritivo e exploratório e da técnica bibliográfica de levantamento de dados. Como principais referenciais teóricos, recorreu-se aos estudos de Caliendo (2009), Schoueri (2005, 2011, 2019, 2020a, 2020b) e Xavier (2010, 2015). O estudo aponta para a necessidade de revogação de normas tributárias em desuso e posterior suprimento legislativo, assim como uma interpretação tipológica da Constituição para o imposto global mínimo; por fim, para a cooperação e a arbitragem tributária como alternativas eficazes e rápidas na resolução de conflitos, envolvendo empresas digitais. Ademais, quanto ao imposto global mínimo, pode-se dizer que este diminuirá a concorrência fiscal prejudicial e garantirá a uniformidade mundial na tributação da renda.Universidade Federal da ParaíbaBrasilCiências JurídicasPrograma de Pós-Graduação em Ciências JurídicasUFPBBasso, Ana Paulahttp://lattes.cnpq.br/2714446136245777Brisola, Anna Karla da Silva2024-05-23T16:16:48Z2023-09-052024-05-23T16:16:48Z2023-06-22info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/masterThesishttps://repositorio.ufpb.br/jspui/handle/123456789/30268porAttribution-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nd/3.0/br/info:eu-repo/semantics/openAccessreponame:Biblioteca Digital de Teses e Dissertações da UFPBinstname:Universidade Federal da Paraíba (UFPB)instacron:UFPB2024-05-24T06:11:33Zoai:repositorio.ufpb.br:123456789/30268Biblioteca Digital de Teses e Dissertaçõeshttps://repositorio.ufpb.br/PUBhttp://tede.biblioteca.ufpb.br:8080/oai/requestdiretoria@ufpb.br|| diretoria@ufpb.bropendoar:2024-05-24T06:11:33Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB)false |
dc.title.none.fl_str_mv |
Projeto BEPS da OCDE e medidas de combate ao planejamento tributário agressivo na economia digital |
title |
Projeto BEPS da OCDE e medidas de combate ao planejamento tributário agressivo na economia digital |
spellingShingle |
Projeto BEPS da OCDE e medidas de combate ao planejamento tributário agressivo na economia digital Brisola, Anna Karla da Silva Tributação Imposto global Renda - Tributos BEPS - Base Erosion and Profit Shiting Economia digital Taxation Global tax Income Digital economy CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
title_short |
Projeto BEPS da OCDE e medidas de combate ao planejamento tributário agressivo na economia digital |
title_full |
Projeto BEPS da OCDE e medidas de combate ao planejamento tributário agressivo na economia digital |
title_fullStr |
Projeto BEPS da OCDE e medidas de combate ao planejamento tributário agressivo na economia digital |
title_full_unstemmed |
Projeto BEPS da OCDE e medidas de combate ao planejamento tributário agressivo na economia digital |
title_sort |
Projeto BEPS da OCDE e medidas de combate ao planejamento tributário agressivo na economia digital |
author |
Brisola, Anna Karla da Silva |
author_facet |
Brisola, Anna Karla da Silva |
author_role |
author |
dc.contributor.none.fl_str_mv |
Basso, Ana Paula http://lattes.cnpq.br/2714446136245777 |
dc.contributor.author.fl_str_mv |
Brisola, Anna Karla da Silva |
dc.subject.por.fl_str_mv |
Tributação Imposto global Renda - Tributos BEPS - Base Erosion and Profit Shiting Economia digital Taxation Global tax Income Digital economy CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
topic |
Tributação Imposto global Renda - Tributos BEPS - Base Erosion and Profit Shiting Economia digital Taxation Global tax Income Digital economy CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO |
description |
Globalization allowed companies to become multinationals, at the same time that technology enabled volatility and wide use of intangible assets, inaugurating a new model of economy, with virtual operations, free services that generate new products, users and technical service professionals in several countries. However, this new context facilitated the allocation of resources in favored tax zones and the use of legislative gaps between States to achieve a lower or no tax burden, which is called aggressive tax planning. Another difficulty refers to the connecting elements, that is, the link between countries for income taxation, so that, whether through residence, source, nationality or permanent establishment, these data remained eroded before the characteristics of these business models. Thus, the States, seeking to attract investment and capital for the development of their nation, began to grant income tax reductions, exemptions and deductions to these companies. Other countries, on the other hand, began to institute the digital service tax unilaterally, which generated tax competition between States. In this scenario, with a view to combating these harmful practices and reaching global consensus, the Organization for Economic Co-operation and Development (OECD) created the BEPS Project (Base Erosion and Profit Shiting), later evolving to the BEPS 2.0 Project with a Two Pillar solution. Pillar One sought to establish a link with the market countries where income is generated. Pillar Two foresaw the possibility of a minimum global tax. Hence the relevance of this study, once, as it is a relatively recent measure, the BEPS Project entails a more accurate analysis, preferably relating it to other measures that go against aggressive tax planning in the context of the digital economy. The theme chosen, therefore, is a global concern to restrain tax evasion and achieve tax justice. In this way, the following question arises: in addition to the minimum global tax, what other measures can the Brazilian State use to combat aggressive tax planning in the digital economy? It starts from the hypothesis that the Brazilian State is interested in participating in the international scenario of the fight against aggressive tax planning as defined by the OECD, with the intention of becoming a member of this organization. Added to this, there is the idea that the BEPS 2.0 Project, combined with other protective measures, tends to promote benefits both for multinationals and for the Brazilian nation. In order to answer the proposed question, the general objective is: to study the measures to combat aggressive tax planning that can be adopted by the Brazilian State. With regard to the specific objectives, the following ones can be listed: I. discuss the emergence and consequences of the digital economy in Brazil; II. describe the aggressive tax planning of the Apple case; III. analyze the connecting principles and elements of international corporate income taxation and the current trend of the global economy through the OECD BEPS Project; and IV. explain tax justice and possible countermeasures against aggressive tax planning practices. To achieve these objectives, a qualitative approach was adopted, also using descriptive and exploratory methods and the bibliographic technique of data collection. As main theoretical references, the studies of Caliendo (2009), Schoueri (2005, 2011, 2019, 2020a, 2020b) and Xavier (2010, 2015) were used. The study points to the need to repeal obsolete tax norms and subsequent legislative supply, as well as a typological interpretation of the Constitution for the minimum global tax; finally, for cooperation and tax arbitration as effective and quick alternatives in conflict resolution involving digital companies. Furthermore, as for the minimum global tax, it can be said that it will reduce harmful tax competition and ensure worldwide uniformity in income taxation. |
publishDate |
2023 |
dc.date.none.fl_str_mv |
2023-09-05 2023-06-22 2024-05-23T16:16:48Z 2024-05-23T16:16:48Z |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
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info:eu-repo/semantics/masterThesis |
format |
masterThesis |
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publishedVersion |
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https://repositorio.ufpb.br/jspui/handle/123456789/30268 |
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https://repositorio.ufpb.br/jspui/handle/123456789/30268 |
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por |
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Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ info:eu-repo/semantics/openAccess |
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Attribution-NoDerivs 3.0 Brazil http://creativecommons.org/licenses/by-nd/3.0/br/ |
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Universidade Federal da Paraíba Brasil Ciências Jurídicas Programa de Pós-Graduação em Ciências Jurídicas UFPB |
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Universidade Federal da Paraíba Brasil Ciências Jurídicas Programa de Pós-Graduação em Ciências Jurídicas UFPB |
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Biblioteca Digital de Teses e Dissertações da UFPB |
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Biblioteca Digital de Teses e Dissertações da UFPB - Universidade Federal da Paraíba (UFPB) |
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