Desafios tributários decorrentes do ingresso do Brasil na OCDE: Lucros no exterior, preços de transferência, subcapitalização e divulgação obrigatória de planejamentos tributários
The main objective of this work is to assess the challenges to be faced by Brazil to become a full member of the Organisation for Economic Co-operation and Development (OECD) in terms of tax rules related to controlled foreign companies, transfer pricing, thin capitalization, and mandatory disclosure. In this sense, a historical analysis of the OECD rules is carried out, highlighting their main characteristics. A historical analysis of the Brazilian rules is also carried out, demonstrating their main features. The conclusions point to incompatibilities between the Brazilian model and the OECD model.
Year of publication: |
2024
|
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Authors: | Pinto, Alexandre Evaristo |
Publisher: |
Brasília : Instituto de Pesquisa Econômica Aplicada (IPEA) |
Subject: | controlled foreign companies | transfer pricing | thin capitalization | mandatory disclosure | tax planning | OECD |
Saved in:
freely available
Series: | Texto para Discussão ; 2969 |
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Type of publication: | Book / Working Paper |
Type of publication (narrower categories): | Working Paper |
Language: | Portuguese |
Other identifiers: | 10.38116/td2969-port [DOI] 1882393392 [GVK] |
Classification: | F3 - International Finance ; f38 ; H2 - Taxation, Subsidies, and Revenue ; H26 - Tax Evasion |
Source: |
Persistent link: https://www.econbiz.de/10014518983
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