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Integração fiscal e as relações comerciais transnacionais : a conciliação do comércio e da fiscalidade
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Abstract(s)
Essa dissertação parte da premissa de que as assimetrias tributárias internacionais decorrentes da concorrência fiscal prejudicial é um fenômeno global que demanda continuado enfrentamento, por gerar abuso de poder econômico e por atentar contra a livre concorrência, com severas consequências nas relações comerciais, sejam elas multilaterais e regionais. A OMC, a OCDE e a União Europeia desenvolveram importantes instrumentos de governança fiscal. Contudo, a produção normativa soft law trazida pelo Projeto BEPS e as hard law da OMC estão a ser confrontadas em alguns pontos que demandam a internacionalização das iniciativas das reformas tributárias, tais como a necessidade de maior clareza conceitual do que vem a ser «planejamento tributário agressivo», do escopo tímido das regras multilaterais propostas e do aprimoramento dogmático da soberania fiscal. Paralela às ações transnacionais de contenção e resolução da arbitragem fiscal internacional, percebe-se uma reconfiguração do multilateralismo econômico, que, ao longo das recentes décadas, parece experimentar uma inflexão nas estratégias de negociação diante do expressivo aumento dos acordos regionais comerciais que passaram a estruturar seus sistemas próprios de solução de controvérsias. Nesse contexto, esse trabalho propõe-se a analisar como se apresentam alguns dos caminhos regulatórios das demandas de ordem fiscal no comércio e investimento internacionais diante de um presente cenário de fragmentação do direito internacional, nomeadamente vislumbrada, por exemplo, na crescente sobreposição de competências e de jurisprudências delineadas nos tratados regionais comerciais [RTA’s] acerca da composição de conflitos ou na dinamização da tributação regional dos serviços digitais [DST´s] e se, dentro desse cenário, como consolidar a governação fiscal global diante das relações comerciais internacionais contemporãneas, tendo como referência as regras do GATT/OMC e a intersecção destas com algumas das propostas trazidas pelo Projeto BEPS.
This dissertation starts from the premise that international tax asymmetries resulting from harmful tax competition is a global phenomenon that demands continued confrontation, for generating abuse of economic power and for attacking free competition, with severe consequences in commercial relations, whether multilateral and regional. The WTO, the OECD and the European Union have developed important fiscal governance instruments. However, the soft law normative production brought by the BEPS Project – more recently specialized by the Inclusive Framework on digital services – and the hard law of the WTO are being confronted in some points that demand the internationalization of the tax reform iniatives, such as the need for greater conceptual clarity of what comes to be «tax planning aggressive», the still considered timid scope of the proposed multilateral rules and the dogmatic improvement of fiscal sovereignty. Parallel to the transnational actions to contain and resolve international tax arbitration, there is a reconfiguration of economic multilateralism, which, over recent decades, seems to experience an inflection in negotiation strategies in the face of the significant increase in regional trade agreements that have come to structure their own dispute settlement systems. In this context, this work proposes to analyze how some of the regulatory paths of fiscal demands in international trade and investment are presented in the face of a scenario of fragmentation of international law, namely glimpsed, for example, in the growing overlap of competences and of jurisprudence outlined in regional commercial treaties [RTA´s] about the composition of conflicts or the dynamization of regional taxation of digital services [DST´s] and if, within this scenario, how to consolidate global tax governance in the face of contemporary international commercial relations, having as a reference the GATT/WTO rules and their intersection with some of the proposals brought by the BEPS project.
This dissertation starts from the premise that international tax asymmetries resulting from harmful tax competition is a global phenomenon that demands continued confrontation, for generating abuse of economic power and for attacking free competition, with severe consequences in commercial relations, whether multilateral and regional. The WTO, the OECD and the European Union have developed important fiscal governance instruments. However, the soft law normative production brought by the BEPS Project – more recently specialized by the Inclusive Framework on digital services – and the hard law of the WTO are being confronted in some points that demand the internationalization of the tax reform iniatives, such as the need for greater conceptual clarity of what comes to be «tax planning aggressive», the still considered timid scope of the proposed multilateral rules and the dogmatic improvement of fiscal sovereignty. Parallel to the transnational actions to contain and resolve international tax arbitration, there is a reconfiguration of economic multilateralism, which, over recent decades, seems to experience an inflection in negotiation strategies in the face of the significant increase in regional trade agreements that have come to structure their own dispute settlement systems. In this context, this work proposes to analyze how some of the regulatory paths of fiscal demands in international trade and investment are presented in the face of a scenario of fragmentation of international law, namely glimpsed, for example, in the growing overlap of competences and of jurisprudence outlined in regional commercial treaties [RTA´s] about the composition of conflicts or the dynamization of regional taxation of digital services [DST´s] and if, within this scenario, how to consolidate global tax governance in the face of contemporary international commercial relations, having as a reference the GATT/WTO rules and their intersection with some of the proposals brought by the BEPS project.
Description
Keywords
Direito financeiro Direito fiscal Tributação Economia digital Comércio internacional Teses de mestrado - 2022