From Worldwide Taxation to Expanded IIR
toward Tax Decluttering in Brazilian International Taxation
DOI:
https://doi.org/10.46801/2595-7155.15.3.2025.2883Palavras-chave:
Regra de inclusão de renda, CFC, TBU, decluttering, Pilar 2Resumo
Brazil’s worldwide taxation regime is misaligned with both international trends and taxation theory. This article demonstrates the functional convergence between Pillar Two IIR and traditional CFC rules, arguing that their supposed compatibility reflects path dependence rather than rational tax policy. We propose an expanded IIR framework designed to replace both Brazil’s current worldwide taxation system and the need for parallel CFC rules. The proposed model addresses functional gaps in standard GloBE IIR through dual-threshold architecture, safe harbour provisions and a tiered rate structure. This approach offers an opportunity for tax decluttering, eliminating institutional redundancy while maintaining robust protection against base erosion and profit shifting.
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