O direito brasileiro atende às diretrizes de governança de incentivos fiscais para combate ao BEPS?

Abstract

The development of a tax incentive control system is an especially problematic aspect for legal systems. An interesting way to improve understanding of the subject is to evaluate legal norms from studies and guidelines produced by international organizations. In this paper, the studies on governance of tax incentives produced in the context of Combating Erosion of the Tax Base and Transfer of Profits (BEPS), conducted by the Organization for Economic Co-operation and Development (OECD), are adopted as a theoretical reference to answer the question: does the brazilian legal system comply with the guidelines of legal incentives to oppose BEPS? It is concluded that, although the system has standards that are in line with the guidelines, they are insufficient for their reception.