O regime brasileiro de tributação de lucros auferidos por controladas e coligadas no exterior: um estudo empírico sobre as suas causas e efeitos
This thesis presents the conclusions of an empirical legal research that remade the path followed by the public policy adopted by Brazilian government to tax corporate foreign income in order to understand precisely the reasons that led Brazil to adopt an antideferral rule that is broader that the C...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2012 |
| País: | Brasil |
| Institución: | Fundação Getulio Vargas (FGV) |
| Repositorio: | Repositório Institucional do FGV (FGV Repositório Digital) |
| Idioma: | portugués |
| OAI Identifier: | oai:repositorio.fgv.br:10438/10165 |
| Acceso en línea: | http://hdl.handle.net/10438/10165 |
| Access Level: | acceso abierto |
| Palabra clave: | CFC rules Taxation Corporate foreign income Harmful tax competition Tax policy Transparência fiscal internacional Tributação do lucro de coligadas e controladas no exterior Política tributária OCDE Concorrência Concorrência fiscal danosa Direito Direito tributário - Brasil Direito internacional privado - Impostos Política tributária - Brasil |
| Sumario: | This thesis presents the conclusions of an empirical legal research that remade the path followed by the public policy adopted by Brazilian government to tax corporate foreign income in order to understand precisely the reasons that led Brazil to adopt an antideferral rule that is broader that the Controlled Foreign Company (CFC) rules adopted world wide. Besides, our objective was also to identify the economic effects on Brazilian transnational companies arising from Brazilian CFC rules, regarding the increasing internationalization process that Brazilian firms are making through in the past decade. We adopted the hypothesis that Brazilian tax regime affects negatively transnational companies that aim to internationalize part of their production. The outcomes of the present research are of a great value to achieve a better understanding about the causes of many legal questions that are currently being discussed among legal practitioners and scholars and faced by courts. Our opinion is that, if the economic effects arising from Brazilian tax regime affects the internationalization process of Brazilian firms, that may go against, in certain cases, the economic order settled by our Constitution. |
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