A Aplicação do Princípio do Arm’s Length na Era da Economia de Conhecimento
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DOI:
https://doi.org/10.46801/2595-6280-rdta-37-3Keywords:
BEPS, Polanyi, international taxation, globalization, knowledge-based economy, arm’s length principle, transfer pricingAbstract
O artigo analisa os efeitos da política neoliberal sobre o sistema tributário e critica o princípio do arm’s length como uma medida adequada para repartir os direitos de tributação na era da economia de conhecimento. O primeiro capítulo explora as principais críticas feitas por Karl Polanyi à política de livre mercado e cita os atuais desafios enfrentados por Administrações Tributárias. A segunda parte revisa as soluções oferecidas por estudiosos do tema e conclui pela necessidade de uma ação coordenada para a manutenção da tributação sobre a renda das pessoas jurídicas. Em conclusão, rejeita-se proposta formulada pela Organização para Cooperação e Desenvolvimento Econômico (OCDE) para que se adotem medidas que garantam a aplicação do princípio do arm’s length como principal parâmetro de repartição da base tributária derivada da exploração de bens intangíveis por multinacionais. Sem ignorar as críticas relacionadas à viabilidade de sua aplicação, este estudo foca nos efeitos sociais de sua adoção, questionando se eles são desejáveis ou se entregarão uma sociedade ainda mais desigual e desagregada.
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