Banca de DEFESA: PRYSCILLA DE ARAUJO CAMPOS NOBREGA

Uma banca de DEFESA de MESTRADO foi cadastrada pelo programa.
STUDENT : PRYSCILLA DE ARAUJO CAMPOS NOBREGA
DATE: 19/06/2023
TIME: 09:00
LOCAL: Ambiente virtual
TITLE:

The Multilateral Solution for Global Minimum Taxation on Profits and Its Impact on the Brazilian Economic Order

 

KEY WORDS:

Global minimum tax; tax justice; erosion of the tax base; organization for economic cooperation and development; international cooperation

PAGES: 113
BIG AREA: Ciências Sociais Aplicadas
AREA: Direito
SUMMARY:

The present research addresses the theme of seeking a multilateral solution for imposing a global minimum tax threshold on multinational corporations. The study aims to provide a critical reflection on the legitimacy of imposing a global minimum tax within the Brazilian economic order. In this perspective, it seeks to analyze the harmful fiscal practices perpetrated by companies and states that disrupt the economic order, to develop an understanding of the multilateral solution and unified approach, as proposed by the Organization for Economic Cooperation and Development (OECD), as well as to examine the legitimacy of its imposition within the Brazilian legal system. The question arises as to whether the multilateral solution for establishing a global minimum tax would be legitimate from the perspective of the Brazilian constitutional and economic order. This work is of fundamental relevance in a scenario of transnational relations and a digitized economy, heightened in a post-pandemic reality, where, beyond the legitimate fiscal need of the Fiscal State, it is equally important to prevent aggressive tax practices from undermining the economic development of the State and impeding the realization of tax justice. It was necessary to analyze the multilateral approach of two pillars, based on consensus and international cooperation, especially the implementation of a minimum top-up tax to curb tax erosion. For this purpose, a descriptive methodology and a logical-deductive method were employed in this work. It was observed that the consensus-based solution appears to be the most viable, and although the results in the economic order are modest, they have proven to be positive.

COMMITTEE MEMBERS:
Interno - 1687253 - ANDRE DE SOUZA DANTAS ELALI
Presidente - 1358062 - MARCO BRUNO MIRANDA CLEMENTINO
Externo à Instituição - ROBSON MAIA LINS - PUC - SP