O PAPEL DA OCDE NA TRIBUTAÇÃO DO SETOR DE ÓLEO E GÁS MARÍTIMO: UMA ANÁLISE DO BEPS (BASE EROSION AND PROFIT SHIFTING) A PARTIR DO COMBATE DA EVASÃO FISCAL
This study aims to explore the role played by the Organization for Economic Cooperation and Development (OECD) in the formulation and implementation of tax policies for the maritime oil and gas sector, focusing in particular on initiatives related to the Base Erosion and Profit Shifting (BEPS) proje...
| Authors: | , , |
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| Format: | article |
| Status: | Published version |
| Publication Date: | 2024 |
| Country: | Brasil |
| Institution: | Maritime Law Academy |
| Repository: | Revista de Direito e Negócios Internacionais da Maritime Law Academy |
| Language: | Portuguese |
| OAI Identifier: | oai:ojs.emnuvens.com.br:article/114 |
| Online Access: | https://mlawreview.emnuvens.com.br/mlaw/article/view/114 |
| Access Level: | Open access |
| Keyword: | BEPS (Base Erosion and Profit Shifting) Direito Tributário Internacional Evasão Fiscal Setor de Óleo e Gás Marítimo International Tax Law Tax avoidance Maritime Oil and Gas Sector |
| Summary: | This study aims to explore the role played by the Organization for Economic Cooperation and Development (OECD) in the formulation and implementation of tax policies for the maritime oil and gas sector, focusing in particular on initiatives related to the Base Erosion and Profit Shifting (BEPS) project. This is because, due to the high profitability and complexity inherent in the global operations of the oil and gas sector, companies often employ sophisticated tax planning strategies that lead to tax avoidance, a challenge that the OECD seeks to address with its BEPS guidelines. Furthermore, the research aims, in a qualitative analysis using the bibliographic review method, to investigate the way in which the BEPS rules can be characterized as effective mechanisms to combat tax avoidance. Therefore, the conclusion is that it is essential to understand the dynamics between international tax regulation and corporate governance practices, offering assumptions about the improvements needed to tackle tax avoidance in the globalized context of the maritime oil and gas sector. |
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