Planejamento tributário no Brasil através de empresas offshore à luz das normas Internacionais da OCDE

Abstract

This paper evaluates the use of offshore companies for tax saving in Brazil, within the context of the process for the country's accession into the Organization for Economic Cooperation and Development. To this end, it attempts to understand how this organization deals with offshore companies in order to define to what extent Brazil converges with its norms. The hypothetical-deductive methodology is used, starting from the hypothesis that the OECD rules make this form of tax planning impossible. By associating the monographic and comparative methods, an overview of the treatment accorded to offshore companies by Brazil and by the OECD is drawn, examining their similarities and differences. The legal doctrine is analyzed through the bibliographical research technique, and relevant legislation and case law through the documentary research technique. A conclusion is reached that, as a whole, the rules suggested by the OECD do, in fact, inhibit the use of offshore companies, which is still feasible in Brazil in some cases, although domestic legislation already shows great convergence with international rules, requiring only a few adjustments for this form of international tax planning to be made unfeasible in the country.