巴西落实BEPS成果情况分析

发布时间：2018-03-06 08:53

本文选题：BEPS　切入点：转让定价　出处：《国际税收》2017年08期 　论文类型：期刊论文

【摘要】：正一、序言尽管巴西不是OECD成员国,但OECD的相关倡议和行动依然对巴西产生了一定影响。近年来,遵循OECD《有害税收竞争(1998)》报告精神,巴西税法对避税港和优惠税制等相关规定频繁做出调整,涉及资本弱化、转让定价、利息扣除等,以防范相关避税行为或架构。最近,巴西对受控外国企业规则进行了调整,对避税地和优惠税制进行了区分,从而对此前允许合并扣除的情形做出了限制。税基侵蚀与利润转移(BEPS)项目的实施,也成为巴西推动
[Abstract]:In the first place, although Brazil is not a member of the OECD, the relevant initiatives and actions of the OECD have had a certain impact on Brazil. In recent years, it has followed the spirit of the OECD "harmful tax Competition" report. The Brazilian tax law frequently adjusts the relevant provisions, such as tax havens and preferential tax systems, involving the weakening of capital, transfer pricing, interest deduction, and so on, in order to guard against related tax avoidance acts or structures. Recently, Brazil has made adjustments to the rules governing controlled foreign enterprises. The distinction between tax havens and preferential tax regimes has limited the circumstances in which merger deductions were previously allowed. The implementation of the tax base erosion and profit transfer BEPSprogram has also been promoted by Brazil
【作者单位】：巴西圣保罗大学法学院;巴西税法研究院;Lacaz
【分类号】：F811.4

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