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

Elali, André de Souza DantasGonçalves, Flávio Bruno da Cruz2025-01-272025-01-272024-11-27GONÇALVES, Flávio Bruno da Cruz. Fraudes fiscais envolvendo holdings offshore e a aplicação do incidente de desconsideração da personalidade jurídica em face do beneficiário final. Orientador: André de Souza Dantas Elali. 2024. 89 f. Trabalho de Conclusão de Curso (Graduação) - Curso de Direito, Centro de Ciências Sociais Aplicadas, Universidade Federal do Rio Grande do Norte, Natal, 2024.https://repositorio.ufrn.br/handle/123456789/62027This 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.Attribution-NonCommercial-NoDerivs 3.0 Brazilhttp://creativecommons.org/licenses/by-nc-nd/3.0/br/Direito tributárioFraude fiscalHolding offshoreDesconsideração da personalidade jurídicaCrimes fiscaisPlanejamento tributárioFraudes fiscais envolvendo holdings offshore e a aplicação do incidente de desconsideração da personalidade jurídica em face do beneficiário finalTax fraud involving offshore holdings and the application of the incident of disregard of legal personality in face of the final beneficiaryFraude tributario que implica a tenencias extranjeras y la aplicación de la incidente de desconcepto de la personalidad jurídica en rostro del beneficiario finalbachelorThesisCNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO