Tributação em bases universais: da tributação de sociedades controladoras brasileiras em razão dos resultados de suas controladas no exterior

Abstract

The purpose of this master thesis is to investigate the correctness of taxation on the portion of Brazilian companies' profits earned by their subsidiaries abroad. It is argued whether the taxation of the global income in the year of the annual report independently of dividend payments does not violate a constitutional concept of net income or whether it does not hurt Tax Treaties for non-double taxation based on OECD Model Convention. The case has not yet a binding precedent in Brazilian judicial system in the part of investments made in non tax haven countries , although some important decisions have already been handed down in recent years, which will also be subject of our analysis. Both a dogmatic and functional approach will be given to the theme. To this end, a preliminary overview will be taken of the historical taxation of the income, both in Brazil and in United States where worldwide taxation arose , in order to examine its origins and fundamentals. It will also be discussed how countries design their CFC rules, as well as whether there is an actual relevance in the classification of systems in territorial or in global bases for the taxation of controlled foreign companies. Next, we will investigate the role of neutrality in international taxation, as well as its linkage with the topic worldwide income, a correlation rarely taken into account by Brazilian commentators. Finally, it will be analyzed what type of neutrality the Brazilian tax rule pursues, if it has support on the Constitution, what meaning it has for tax equality, and if it does not hurt free competition.