BEPS e Transparência

Prof. Dr. Luís Eduardo Schoueri

BEPS e o Action Plan

BEPS

CRISE FINANCEIRA

BEPS

BEPS

G20 Finance Ministers Meeting (Moscou, 15.02.13)

“We welcome the OECD report on addressing base erosion and profit shifting and acknowledge that an important part of fiscal sustainability is securing our revenue bases. We are determined to develop measures to address base erosion and profit shifting, take necessary collective actions and look forward to the comprehensive action plan the OECD will present to us in July”

BEPS

G20 Finance Ministers Meeting (Moscou, 19.07.13)

Action Plan:

• 15 ações reunidas sob 3 pilares básicos:

• “Coherence of corporate income taxation at the international level”;

• “Realignment of taxation and substance”;

• “Transparency”.

TÓPICO AÇÃO RESULTADO PRAZO

(1) Economia digital Enfrentar desafios Relatório 09/2014

(2) Hybrid mismatches

NeutralizarConvenção

Modelo/Lei interna09/2014

(3) CFC Reforçar regras Lei interna 09/2015

(4) Dedução de juros Limitar a erosão Lei interna/Guidelines 09/2014 - 12/2015

(5) Práticas danosas CombaterRevisão de regimes e

critérios09/2014 - 09/2015 -

12/2015

(6) Abuso de tratados PrevenirConvenção

Modelo/Lei interna09/2014

(7) Estabelecimento permanente

Prevenir Convenção Modelo 09/2015

(8-10) Preços de transferência

Alinhar regras à criação de valor

Guidelines/Convenção Modelo

09/2014 - 09/2015

(11-13) TransparênciaDivulgação, coleta e

análise de dadosRecomendações 09/2014 – 09/2015

(14) Resolução de disputas

Tornar mais efetiva Convenção Modelo 09/2015

(15) Instrumento multilateral

Elaborar um modelo Relatório/Modelo 09/2014 - 12/2015

O Action Plan e a Transparência

O Action Plan

Ensuring transparency while promoting increased certainty and predictability

Preventing BEPS implies transparency at different levels. Progress on transparency has been made by the Global Forum on Transparency and Exchange of Information for Tax Purposes, but the need for a more holistic approach has been revealed when it comes to preventing BEPS, which implies more transparency on different fronts.

Data collection on BEPS should be improved. Taxpayers should disclose more targeted information about their tax planning strategies, and transfer pricing documentation requirements should be less burdensome and more targeted.

Action 11

Establish methodologies to collect and analyse data on BEPS and the actions to address it

Develop recommendations regarding indicators of the scale and economic impact of BEPS and ensure that tools are available to monitor and evaluate the effectiveness and economic impact of the actions taken to address BEPS on an ongoing basis.

Action 12

Require taxpayers to disclose their aggressive tax planning arrangements

Develop recommendations regarding the design of mandatory disclosure rules for aggressive or abusive transactions, arrangements, or structures, taking into consideration the administrative costs for tax administrations and businesses and drawing on experiences of the increasing number of countries that have such rules.

Action 13

Re-examine transfer pricing documentation

Develop rules regarding transfer pricing documentation to enhance transparency for tax administration, taking into consideration the compliance costs for business. The rules to be developed will include a requirement that MNE’s provide all relevant governments with needed information on their global allocation of the income, economic activity and taxes paid among countries according to a common template.

Action 14

Make dispute resolution mechanisms more effective

Develop solutions to address obstacles that prevent countries from solving treaty-related disputes under MAP, including the absence of arbitration provisions in most treaties and the fact that access to MAP and arbitration may be denied in certain cases.

Transparência

• Transparência como simples antítese do sigilo

• Disclosure das transações do contribuinte

ENTRETANTO . . .

• A expressão possui um significado mais amplo

• A transparência estende-se ao próprio Estado e compreende todo o sistema tributário

Transparência

Adam Smith

1776

Stiglitz

1986

Nações Unidas

1997

Banco Mundial

1992

OCDE

2007

OCDE

2010

Adam Smith

• O tributo deve ser cristalino (valor claro e evidente ao contribuinte)

• O tributo deve ser arrecadado no modo mais conveniente (menor custo possível para o contribuinte)

“A arte de tributar consiste em depenar o ganso de modo a obter o maior número de penas com o menor número possível de gritos” (Colbert)

Joseph Stiglitz

Um bom sistema tributário deve apresentar…

• Simplicidade administrativa (adm. fácil e pouco custosa)

• Responsabilidade política (o sistema deve ser transparente)

• Equidade (equitativo face às diferenças)

Banco Mundial

Good governance is an essential complement to sound economic policies. Efficient and accountable management by the public sector and a predictable and transparent policy framework are critical to the efficiency of markets and governments, and hence to economic development.

(Governance and development, 1992)

Nações Unidas

Transparency is built on the free flow of information. Processes, institutions and information are directly accessible to those concerned with them, and enough information is provided to understand and monitor them.

(Governance for sustainable human development, 1997)

OCDE

Taxpayers will want the openness and transparency expected of them under the enhanced relationship to be reciprocated by revenue bodies.

(Working Paper 06 – Enhanced Relationship, 2007)

OCDEAwareness and transparency are basic requirements for building public engagement and trust; without some degree of both, taxation is likely to be characterised by conflict rather than co-operation. Citizens must be aware of the taxes they are paying and be educated about the system of taxation and budgeting, while government must be transparent about tax collection and public spending.

(Citizen-State relations, 2010)

• BEPS: abordagem militar

BEPS

SIGILO FISCAL

• BEPS: Base Erosion and Profit Shifting

Os Estados também são responsáveis...

- “Tax havens” somente existem porque há “tax hells”

- Concorrência fiscal internacional agressiva

- Opacidade e complexidade

BEPS

OBRIGADO!

schoueri@lacazmartins.com.br