Estabelecimento permanente no Brasil – do vácuo normativo ao descumprimento dos tratados

Abstract

This dissertation deals with the analysis of Brazilian domestic legislation and its compatibility with the provisions of treaties entered into by Brazil to eliminate double taxation and prevent tax evasion, with regard to the concept of permanent establishment and criteria for attributing and calculating its profits. Through the comparison between domestic legislation and the treaties entered into by Brazil, this dissertation aims to identify the points of compatibility or incompatibility between such provisions, which allows guiding readers regarding the taxation levied on each hypothesis and the related tax risks. Based on this result, it is then discussed whether Brazil should regulate the aforementioned concept and the corresponding criteria for attributing and calculating the profits of a permanent establishment, with a view to solving the problems arising from the lack of regulation, such as double taxation and the impossibility of taxing certain situations in which the provision of services was carried out by a source in Brazil, but the correspondent payment is made abroad.