Territórios Offshore: uma estratégia tributária para proteção patrimonial

Abstract

Brazil has historically had one of the highest tax burdens in the world, with a variety of federal, state and municipal taxes that affect income, consumption, property and imports. Due to the high tax burden that prevails in the country, it is observed that taxpayers unhappy with tax policies and financial challenges for the business sector, seek ways to protect their assets outside the country, which is where offshore territories have been gaining ground. and being sought after as a form of asset protection. This work aims to identify tax strategies in offshore territories as a means of asset protection, considering ethical and legal aspects. The objective results showed that the use of offshore territories as a property protection strategy is a complex practice, which offers significant advantages and benefits. Benefits include the reduction of tax obligations, asset diversification, tax optimization and preservation of assets for future generations. However, these advantages are intrinsically linked to substantial challenges, such as ethical issues, regulatory compliance and risks associated with the volatility of these territories. Throughout this research, it was possible to identify and analyze the tax optimization strategies adopted across these territories, understanding the motivations underlying these choices and examining the associated ethical and legal complexities. The conclusions reached highlight not only the continued relevance of offshore territories as legitimate tools for asset protection, but also the ethical and legal nuances that permeate this practice.