Anistia ou armadilha? riscos e benefícios da lei de ‘repatriação’ sob a ótica da cooperação jurídica internacional

Abstract

The Law 13.254/16 established the Special Regime of Foreign Exchange and Tax Regularization (RERCT), which offered the possibility of regularization of riches, assets and rights that were abroad without declaration for the tax authorities for residents or domiciled in Brazil on 31 December 2014, who have been or still were owners or holders on that date, by paying income tax at the rate of 15% and a fine of 100% on the tax calculated, totaling a 30% tax on the amount to be regularized. Despite the apparent collection objective, the Act is part of a new global legal framework for collaboration, where states and financial institutions are exchanging information more intensively and more frequently, and the chances of discovering resources kept irregularly abroad are increasing. Thus, this monograph analyzes the risks and benefits brought by the Law 13.254/16, known as the "Repatriation Law", under the analysis of this context of international legal cooperation that has arisen, using a deductive approach and a method of procedure, from the analysis of legislation and doctrine, since the jurisprudence is still incipient. It was concluded that, despite the high cost of regularization compared to other countries that have similar laws and the controversial aspects involved and not fully clarified, adherence to the Foreign Exchange and Tax Regulation Regime is the best choice for the taxpayer who fits on the requirements, due to the improvement of the exchange of information between States.