Fraudes fiscais envolvendo holdings offshore e a aplicação do incidente de desconsideração da personalidade jurídica em face do beneficiário final

Abstract

This work discusses tax fraud perpetrated through offshore holding companies, investigating the applicability of the incident of disregarding the legal personality in relation to the final beneficiary of these structures. The study aims to thoroughly analyze the operation of offshore holding companies, highlighting the most recurrent crimes and tax frauds, as well as the methods usually used to execute them. Subsequently, the study explores the practical application of the incident of disregard of personality, with an emphasis on holding the final beneficiary accountable. The research adopts a deductive method of a theoretical nature, based on an exhaustive review of literature and legislative standards, in addition to in-depth analysis through case studies. Sources consulted include scientific journals, specialized articles, doctrines, reference websites, as well as master's theses and monographs. Using a qualitative approach, the study elucidates the relevant legal mechanisms and concludes that the disregard of legal personality constitutes an indispensable instrument to ensure the State's enforceable claim, in addition to being crucial in holding final beneficiaries accountable in contexts of tax fraud involving offshore holdings.