| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 967.14 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A evolução da economia, provocada pelo desenvolvimento tecnológico e pela globalização, provocou diversas mudanças na forma de fazer negócios, inclusive do ponto de vista jurídico-tributário. O cenário de pesquisa do presente trabalho é analisar os desafios e impactos gerados pela economia digital face ao Direito Fiscal Internacional, em especialmente relacionado ao abuso fiscal. A análise acerca deste contexto é necessária para o estudo da cláusula geral antiabuso, como forma de combate ao abuso fiscal. Ao nível internacional, observa-se a Organização para Cooperação e Desenvolvimento Econômico - OCDE e a União Europeia como importantes organizações internacionais, as quais atuaram de forma a buscar soluções à erosão das receitas tributárias por meio de planejamento fiscal agressivo ou abusivo, apresentando projetos que propunham modelos de cláusulas gerais antiabuso. O estudo propõe-se, portanto, a analisar as cláusulas indicadas pelas duas organizações e debater o seu impacto diante da erosão das receitas tributárias dos Estados. O método utilizado para a elaboração da presente pesquisa foi o analitíco dedutivo, para a construção de uma linha de raciocínio lógica e coerente, com base nos conceitos inerentes ao Direito Fiscal Europeu e Internacional e da evolução da economia mundial, e assim seja apresentada uma análise coesa em consonância à estrutura do trabalho. No que diz respeito à metodologia, considerando o tema a ser tratado, o trabalho será realizado com o auxílio de pesquisas bibliográficas, com livros, artigos e revistas, além dos relatórios e comentários da OCDE e da União Europeia, relacionados ao projeto, que trata dos novos desafios da fiscalidade internacional e apresentam possíveis soluções, sendo necessário um estudo cuidadoso acerca da nova realidade fiscal internacional e a eficácia das medidas adotadas.
The evolution of the economy, caused by technological development and globalization, has caused several changes in the way of doing business, including from a legal and tax point of view. The research scenario of this work is to analyse the challenges and impacts generated by the digital economy in relation to International Tax Law, especially related to tax abuse. Analysis of this context is necessary for the study of the general anti-abuse clause, as a way of combating tax abuse. At the international level, the Organization for Economic Cooperation and Development (OECD) and the European Union are important international organizations, which acted to seek solutions to the erosion of tax revenues through aggressive or abusive tax planning, presenting projects which proposed models of general anti-abuse clauses. The study therefore proposes to analyse the clauses indicated by the two organizations and discuss their impact in view of the erosion of tax revenues in the States. The method used to prepare this research was deductive analysis, to construct a logical and coherent line of reasoning, based on the concepts inherent to European and International Tax Law and the evolution of the world economy, and thus present an analysis cohesive in line with the structure of the work. With regard to methodology, considering the topic to be addressed, the work will be carried out with the help of bibliographical research, with books, articles and magazines, in addition to reports and comments from the OECD and the European Union, related to the project, which deals with of the new challenges of international taxation and present possible solutions, requiring a careful study of the new international fiscal reality and the effectiveness of the measures adopted.
The evolution of the economy, caused by technological development and globalization, has caused several changes in the way of doing business, including from a legal and tax point of view. The research scenario of this work is to analyse the challenges and impacts generated by the digital economy in relation to International Tax Law, especially related to tax abuse. Analysis of this context is necessary for the study of the general anti-abuse clause, as a way of combating tax abuse. At the international level, the Organization for Economic Cooperation and Development (OECD) and the European Union are important international organizations, which acted to seek solutions to the erosion of tax revenues through aggressive or abusive tax planning, presenting projects which proposed models of general anti-abuse clauses. The study therefore proposes to analyse the clauses indicated by the two organizations and discuss their impact in view of the erosion of tax revenues in the States. The method used to prepare this research was deductive analysis, to construct a logical and coherent line of reasoning, based on the concepts inherent to European and International Tax Law and the evolution of the world economy, and thus present an analysis cohesive in line with the structure of the work. With regard to methodology, considering the topic to be addressed, the work will be carried out with the help of bibliographical research, with books, articles and magazines, in addition to reports and comments from the OECD and the European Union, related to the project, which deals with of the new challenges of international taxation and present possible solutions, requiring a careful study of the new international fiscal reality and the effectiveness of the measures adopted.
Description
Keywords
Economia digital Cláusula geral anti-abuso Direito fiscal comunitário Direito fiscal internacional Teses de mestrado - 2025 Digital economy General Anti-Abuse Clause European tax law International tax law