GAARs as a Principle of International Law
Brazil’s Challenges to comply with BEPS
Keywords:
GAARs, international tax law, BEPS, BrazilAbstract
GAARs have a long and endless history. In every economic crisis, the loss of revenue brings them back to the table. At present, the debate is centred on the double non-taxation of income by large multinational companies. In this scenario, the OECD formulated the BEPS program, in which Brazil took part, and that recommended for the adoption, by countries and observers, of international tax treaties GAARs, as one of the solutions to the problem. The suggested requirements of this provision are the principle purpose, of substance or substantial activity, and the object and purpose of the legislation. There was no innovation in this field because they are known elements of some existing GAARs. Brazil’s challenge in following this OECD recommendation, even with a restricted network of treaties, is to reconcile it with the sole paragraph of Article 116 of the National Tax Code.
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