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Doctoral Thesis
DOI
https://doi.org/10.11606/T.2.2019.tde-07082020-141506
Document
Author
Full name
Leonardo Aguirra de Andrade
Institute/School/College
Knowledge Area
Date of Defense
Published
São Paulo, 2019
Supervisor
Committee
Rothmann, Gerd Willi (President)
Melo, Jose Eduardo Soares de
Barreto, Paulo Ayres
Schoueri, Luis Eduardo
Silva, Sergio André Rocha Gomes da
Vasconcellos, Roberto França de
Title in Portuguese
A informação obrigatória de planejamento tributário e os seus limites
Keywords in Portuguese
Ação 12 do BEPS
Acordo de planejamento tributário
\"Mandatory disclosure\"
\"Tax ruling\"
Abstract in Portuguese
Este trabalho se dedica a três tarefas (i) analisar a Ação 12 do BEPS, (ii) justificar a incompatibilidade das suas recomendações com o ordenamento jurídico brasileiro, e (iii) propor um acordo de planejamento tributário como medida alternativa a essas recomendações. O trabalho investiga as razões que levaram a OCDE a defender, na Ação 12 do BEPS, um regime de informação obrigatória, ao invés dos regimes baseados na voluntariedade. Essa investigação se depara com um contexto no qual se adotou uma visão limitada de transparência fiscal. Feito esse estudo, a pesquisa examina os conceitos principais adotados na Ação 12 do BEPS e nela busca constatar as condições estruturais (dos ordenamentos jurídicos dos países modelos) para a implementação do regime de "mandatory disclosure" de planejamento tributário. Objetiva-se testar essas constatações no exame das respectivas experiências estrangeiras sobre o tema. Superada a avaliação do âmbito internacional, analisa-se a implementação, no Brasil, das referidas recomendações. Diante da sua possível incompatibilidade com o ordenamento jurídico brasileiro, o trabalho propõe um regime alternativo àquele recomendado pela Ação 12 do BEPS, de modo a privilegiar a voluntariedade como medida mais adequada para realizar a informação segura e incentivada de planejamento tributário no Brasil. Para estruturar esse regime voluntário, o trabalho objetiva fundamentar o direito ao acordo de planejamento tributário, como forma de garantir, da maneira mais ampla possível, a efetivação do direito ao planejamento tributário, enquanto direito fundamental do contribuinte. Para tanto, a tese sugere uma releitura dos artigos 100, 146 e 178 do CTN e propõe a (re)construção de um conceito antielusivo brasileiro. Ao final, o trabalho enfrenta alguns dos desafios à implementação de um regime de informação voluntária, incentivada e compromissada no Brasil, fundado em um acordo específico entre fisco e contribuinte por prazo determinado.
Title in English
Mandatory disclosure of tax planning and its limits
Keywords in English
BEPS Action 12
Mandatory disclosure
Tax planning agreement
Tax ruling
Abstract in English
This work is dedicated to three tasks: (i) to analyze BEPS Action 12, (ii) to justify the incompatibility of its recommendations with the Brazilian legal system, and (iii) to propose a tax planning agreement as an alternative measure to these recommendations. At first, the thesis investigates the reasons that led the OECD to advocate a mandatory disclosure regime in the BEPS Action 12, rather than voluntary regimes. This research finds a context in which a limited view of tax transparency was adopted. The study examines the main concepts adopted in Action 12 of the BEPS and seeks to verify the structural conditions (from legal systems of the model countries) for the implementation of the mandatory disclosure regime of tax planning. The goal is to test these structural conditions in the examination of their respective experiences on this matter. Once the evaluation of the international scope has been overcome, it is analyzed the implementation in Brazil of those recommendations. In front of its possible incompatibility with the Brazilian legal system, the work proposes an alternative regime to that recommended by Action 12 of the BEPS, in order to privilege voluntariness as the most adequate measure to carry out the certain and incentive disclosure of tax planning in Brazil. In order to structure this voluntary regime, the objective of this work is to base the right to the tax planning agreement, as a way of guaranteeing, as broadly as possible, the accomplishment of the right of tax planning, as a fundamental right of the taxpayer. Therefore, the thesis suggests a re-reading of Articles 100, 146 and 178 of the Brazilian Tax Code and proposes the (re)construction of a Brazilian anti-avoidance concept. In the end, this study addresses some of the challenges to the implementation of a voluntary, stimulated and compromised regime in Brazil, based on an individual agreement among taxpayer and tax authorities for a fixed term.
 
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Release Date
2022-08-07
Publishing Date
2020-08-24
 
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