Banca de QUALIFICAÇÃO: PRYSCILLA DE ARAUJO CAMPOS NOBREGA

Uma banca de QUALIFICAÇÃO de MESTRADO foi cadastrada pelo programa.
STUDENT : PRYSCILLA DE ARAUJO CAMPOS NOBREGA
DATE: 23/05/2023
TIME: 09:00
LOCAL: Ambiente virtual
TITLE:

The Multilateral Solution of Imposing a Global Minimum Tax Burden on Profits and Its Impact on the Brazilian Economic Order.

KEY WORDS:

Minimum global tax. Digital ecoomy. Tax base erosion. OECD. International cooperation.

PAGES: 87
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

The present research, addressing the theme of the search for a multilateral solution of imposing a minimum global tax threshold is of fundamental relevance in a scenario of transnational relations and a digitized economy, enhanced in a post-pandemic reality, in wich, beyond the legitimate revenue needs of the Tax State, it is equally importante to prevent harmful tax practices from degrading the economic development of the State and hindering the achievement of tax justice. Furthermore, it is Worth noting that one of Brazil’s objectives is to Join de Organisation for Economic Co-operation and development (OECD), and the actions of the BEPS Plan (Base erosion and profit shifting) are parto f the organization, aiming to curb base erosion, provide a multilateral and unified approach for international tax reoganization, as well as reallocate profits of MNEs, especially When loated in low-tax jurisdiction, to evade income taxation. In this contexto, it is necessary to analyze the multilateral approach of two pillars, based on consensus and international cooperation, particularly the implementation of a minimum top-up tax to curb tax erosion. Therefore, the legitimacy of a global tax imposition in the perspective of the Brazilian constitutional and economic order is questioned. The respective study aims to presente a critical reflection on the legitimacy of imposing a global tax in the Brazilian economic order. To achieve this, a descriptive methodolgy and a logical-deductive method were used.

COMMITTEE MEMBERS:
Interno - 1687253 - ANDRE DE SOUZA DANTAS ELALI
Presidente - 1358062 - MARCO BRUNO MIRANDA CLEMENTINO
Interno - 1644691 - OTACILIO DOS SANTOS SILVEIRA NETO