BEPS: Action 12 - Analysis of Compatibility with Brazilian and EU Fundamental Freedoms

Beatriz de Prince Rasi

Autores

Beatriz de Prince Rasi

Palavras-chave:

OCDE, BEPS, planejamento tributário, livre iniciativa, segurança jurídica, garantias fundamentais, direito tributário europeu, direito tributário brasileiro

Resumo

This study aims to analyse whether Action 12 of BEPS could be compatible with the fundamental freedoms of the European Union, and in addition, making a comparison with the failed attempt of implementation in Brazil in 2015, due to its incompatibility with their fundamental rights.

Referências

ALLEYI, L. and CELESTI, C. 10th GREIT Annual Conference on EU BEPS; Fiscal Transparency, Protection of Taxpayer Rights and State Aid and 7th GREIT Summer Course on Tax Evasion, Tax Avoidance & Aggressive Tax Planning. INTERTAX v. 44, n. 1, 2016.

BERGLUND, Martin and CEJIE, Katia. Basics of international taxation. Uppsala: IustusFörlag, 2014.

CARVALHO, Paulo de Barros. O princípio da segurança jurídica em matéria tributária. Revista da Faculdade de Direito (USP) v. 98, 2003.

DOURADO, Ana Paula. Aggressive tax planning in EU law and in the light of BEPS: the EC recommendation on aggressive tax planning and BEPS Actions 2 and 6. INTERTAX v. 43, n. 1, 2015.

______ and DIAS, Augusto Silva. Information duties, aggressive tax planning and nemo tenetur se ipsum accusare in the light of art. 6(1) of ECHR. Human rights and taxation in Europe and the world. Amsterdam: IBFD, 2011.

FRIEDMAN, Milton. The social responsibility of business is to increase its profits. The New York Times Magazine, 1970.

GRAU, Eros Roberto. A ordem econômica na Constituição de 1988. 5. ed. São Paulo: Malheiros, 2000.

HELMINEN, Marjaana. EU tax law – direct taxation. Amsterdam: IBFD, 2015.

MEIRELLES, Hely Lopes. Direito administrativo brasileiro. São Paulo: RT, 2010.

MORAES, Alexandre de. Direito constitucional. São Paulo: Atlas, 2010.

PIETRO, Maria Sylvia Zanella Di. Direito administrativo. São Paulo: Atlas, 2008.

POULSEN, Martin. Freedom of establishment and the balanced allocation of tax jurisdiction. INTERTAX v. 40, n. 3, 2012.

SILVA, De Plácido e. Vocabulário jurídico. São Paulo: Forense, 2002.

SILVA, José Afonso da. Curso de direito constitucional positivo. São Paulo: RT, 2000.

SOUZA, Hamilton Dias de. Desvios concorrenciais tributários e a função da Constituição. In: <http://www.dsa.com.br/index.fcgi/artigos/hamilton-dias-de-souza-desvios-concorrenciais-tributarios-e-a-funcao-da-constituicao>. Accessed: 28 February 2016.

TERRA, Ben and WATTEL, Peter. European tax law. Boston: Kluwer Law International, 2012.

VAN THIEL, Servaas. Justifications in community law for income tax restrictions on free movement: acte clair rules that can be readily applied by National Courts’. The Acte Clair in EC Direct Tax Law. Amsterdam: IBFD, 2008.

ZILVETI, Fernando. Tributação internacional. In: <http://www.ibet.com.br/tributacao-internacional/>. Accessed: 28 March 2016.

Sites

Instituto Brasileiro de Direito Tributário. Roundtable debates (IBDT 2015), 10.09.2015. In:

<http://ibdt.org.br/material/arquivos/Atas/Integra_10092015.pdf>.

OAB/MG. Palestra BEPS: Luís Eduardo Schoueri.

In: <https://www.youtube.com/watch?v=6nn2lRTA8YY>. Accessed: 28 March 2016.

Tv Senado. Comissão Mista MP 685/2015. In:

<https://www.youtube.com/watch?v=_jmS0CR6BAI>. Accessed: 28 March 2016.

Public Discussion Draft BEPS Action 12: Mandatory Disclosure Rules (1st edn, OECD 2015). In:

<https://www.oecd.org/tax/aggressive/discussion-draft-action-12-mandatory-disclosure-rules. pdf>. Accessed: 28 March 2016.