A Divulgação de Planejamentos Tributários Agressivos Frente à Erosão das Bases Tributáveis: A (In)Viabilidade da Proposta da OCED à Luz do Ordenamento Jurídico Brasileiro

Abstract

This paper aims to analyze the tax planning practices reputed as “aggressive” and their reflexes regarding base erosion. Specifically, the possibility of applying the Organisation for Economic Co-operation and Development (OECD) recommendation in Brazilian legal system will be studied, which consists in the adoption of an obligation to dislcosure international tax planning, in order to prevent the degradation of tax systems and revenue collection by countries. The current stage of the globalizing process, in contrast to the slow adaptation of national laws to this new paradigm, is increasingly making it possible for multinational companies to misuse tax planning. This has aroused in the international community a concern about the integrity of tax systems in order to preserve revenue collection and thus safeguard the implementation of public policies, foster fair competition between large and small and medium-sized enterprises (SME), among other relevant issues. Therefore, the paper used the deductive method and the bibliographical and documentary research, specifically the doctrine of International Tax Law, academic productions, as well as legislation and jurisprudence. Thereby, the research analyzed tax planning as a legitimate possibility of tax savings; it also investigated the relationship between aggressive tax planning and the base erosion, verifying paradigmatic cases; finally, it analyzed the constitutional feasibility of adopting the mandatory disclosure rules system proposed in the OECD/G20 BEPS Action Plan.