Tax Planning

Right of Privacy such as Tax Evasion and Tax Avoidance

Abstract

This paper aims to investigate how the Brazilian Tax Court has been judging the tax planning related to the use of right of publicity, and, in doing so, seek to answer if there is some legal certainty for this kind of structuring. It has, as a starting point, the examination of some essential elements related to the right of publicity license agreement and them to analyze its types of exploration. Following, the last two precedents of nation wide publicity, Conca and Cuca, are studied, in view of to serve as a recent position adopted by courts, but without forgetting other past ones. Finally, its concluded that the decisions are teratological, devoid of basic foundations which overcomes the legal uncertainty that already comes up from the tax legislation.