O regime brasileiro de tributação de lucros auferidos por controladas e coligadas no exterior: um estudo empírico sobre as suas causas e efeitos

• Ano de defesa: 2012
• Autor(a) principal: Pereira, Roberto Codorniz Leite
• Orientador(a): Santi, Eurico Marcos Diniz de
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Transparência fiscal internacional; Tributação do lucro de coligadas e controladas no exterior; Política tributária; OCDE; Concorrência; Concorrência fiscal danosa
• Palavras-chave em Inglês: CFC rules; Taxation; Corporate foreign income; Harmful tax competition; Tax policy
• Link de acesso: http://hdl.handle.net/10438/10165

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.