A Regras de Subcapitalização Adotadas pela Lei nº 12.249/10 e sua Aplicação em Situações Abrangidas por Acordos para evitar a Dupla Tributação Celebrados pelo Brasil

Abstract

The analysis of the new rules about thin capitalization, adopted by the Brazilian legal system through the Provisional Measure nº 472/09, afterwards converted in the Law nº 12.249/2010, falls within the scope of the present article. In order to achieve this objective, an overview of the Brazilian legislation is firstly presented in accordance with comparative law, and, secondly, the relationship between the aforementioned rules and some aspects of double taxation treaties celebrated by the Federal Republic of Brazil, especially regarding the so-called “arms’s length” and non-discrimination principles.