Operações empresariais transnacionais e planejamento tributário: os institutos da elisão e evasão fiscal na perspectiva da hermenêutica constitucional

Abstract

The phenomenon of globalization, fueled by technological evolution, implied the decentralization of factors of production, which began to migrate easily through the world jurisdictions, linking different markets, in a true interconnected system of production and service. As a result, in order to preserve their competitiveness in the market, by maximizing results and reducing operating costs, companies have been obliged to cross national boundaries and to carry out activities in various parts of the world. However, the achievement of these objectives is based on an international tax planning, based on the use of countries with favored taxation or tax havens, through a model of offshore companies. In Brazilian law, with the advent of Complementary Law 104/2001, the so-called general anti-tax norm was consecrated, which authorizes the public administration to disregard the tax planning that characterizes abusive tax avoidance, thus considered that legal act or business that does not have Business purpose or with abuse of form. So, given the demands of a global market, can international business operations as a mechanism of economic development be considered a tax planning hypothesis? What is the role of constitutional hermeneutics in understanding institutes of tax evasion and avoidance, notably as to the indeterminate terms and open clauses present in institutes? To answer these questions, the theory of phenomenological-hermeneutic basis will be used. As a procedure method, monographic will be used. Also, bibliographical research will be used as technique, by means of records and reviews of reference works.