BEPS: a relação das recomendações com o Brasil

Abstract

As economic globalization has grown, major economic powers have noticed the lack of coordination between domestic and international legislation as trade relations have advanced. In this sense, developed by the OECD and the G20, the BEPS Project aims to combat “abusive” tax practices used by multinational companies to minimize their tax obligations. These practices involve the transfer of profits to low- or no-tax jurisdictions, resulting in the erosion of the tax bases of countries where the profits are actually generated. However, due to the influence of the few countries that make up the OECD, the lack of dialogue between taxpayers and States, in addition to several other factors, the project faces challenges related to international coordination, since its guidelines are drawn up by developed countries, whose economic reality may not reflect the needs of countries like Brazil. The attribution of responsibility for tax erosion mainly to companies, ignoring the flaws in the harmonization of tax systems, were also factors highlighted throughout the article. By joining BEPS, Brazil seeks to balance its tax autonomy with the need to align with international standards to attract more investment and improve its candidacy for membership of the OECD. However, adapting to the recommendations without compromising its autonomy and respect for constitutional and infra-constitutional standards is an ongoing challenge. Tax planning is a right that is completely related to business freedom and free enterprise, as long as it does not involve fraudulent practices. Therefore, it is necessary to establish a more transparent dialogue between the government and taxpayers, in a harmonious environment of cooperation. This study will address the implementation of BEPS recommendations and the need for legislative reforms with respect to constitutional limits, considering the complexity of the Brazilian tax system and its impact on the national economy.'