Combate à Erosão da Base Tributária e à Transferência de Lucros

OECD Publishing
1
Free sample

A erosão da base tributária constitui um grave risco à receita, à soberania e à equidade fiscais de muitos países. Embora essa prática possa afetar o erário nacional de diversas maneiras, a transferência de lucros é uma das mais comuns. Esse relatório apresenta os estudos e dados de domínio público disponíveis com relação à existência e à magnitude da problemática da erosão da base tributária e da transferência de lucros, apresenta também um panorama dos desenvolvimentos globais que podem ter impacto na tributação de pessoas jurídicas e delinea os princípios que norteiam a tributação das atividades transnacionais e as oportunidades de erosão da base tributária e de transferência de lucros que possam daí advir. O relatório conclui que as regras atuais oferecem possibilidades de aumentar os lucros, associando-os a disposições legais, direitos e obrigações intangíveis, bem como de transferir riscos legalmente no interior do grupo, o que, por conseguinte, reduz a parcela dos lucros associados a operações concretas. O relatório recomenda desenvolver um plano de ação de alcance mundial para abordar a problemática da erosão da base tributária e a transferência de lucros.
Read more
4.0
1 total
Loading...

Additional Information

Publisher
OECD Publishing
Read more
Published on
Jul 16, 2013
Read more
Pages
94
Read more
ISBN
9789264201248
Read more
Read more
Best For
Read more
Language
Portuguese
Read more
Content Protection
This content is DRM protected.
Read more
Eligible for Family Library

Reading information

Smartphones and Tablets

Install the Google Play Books app for Android and iPad/iPhone. It syncs automatically with your account and allows you to read online or offline wherever you are.

Laptops and Computers

You can read books purchased on Google Play using your computer's web browser.

eReaders and other devices

To read on e-ink devices like the Sony eReader or Barnes & Noble Nook, you'll need to download a file and transfer it to your device. Please follow the detailed Help center instructions to transfer the files to supported eReaders.
OECD Factbook 2014 is a comprehensive annual statistical publication. More than 100 indicators cover a wide range of topics including new indicators on trade in value added and climate change.

Data are provided for all OECD member countries (including area totals), and for Brazil, China, India, Indonesia, the Russian Federation and South Africa. For each indicator, there is a two-page spread: a text page includes a short introduction followed by a detailed definition of the indicator, comments on comparability of the data, an assessment of long-term trends related to the indicator and a list of references for further information on the indicator; the second page contains a table and a graph providing, at a glance, the key message conveyed by the data. Each indicator includes "StatLinks" which allow readers to download the corresponding data.

OECD Countries covered include Australia, Austria, Belgium, Canada, Chile,Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Israel, Italy, Japan, Korea, Luxembourg, Mexico, Netherlands, New Zealand, Poland, Portugal, Slovak Republic, Slovenia, Spain, Sweden, Switzerland, Turkey, the United Kingdom, and the United States. Non-OECD countries covered include Brazil, China, India, Indonesia, Russia, and South Africa.

Topics covered include population and migration; production and productivity; household income, wealth and debt; globalisation, trade and foreign direct investment (FDI); prices, interest rates and exchange rates; energy and transportation; labour, employment and unemployment; science and technology including research and development (R&D) and the Information and Communications Technology (ICT) sector; environment including natural resoures, water,and air and climate; education resources and outcomes; government expenditures, debt, revenues, taxes, agricultural support and foreign aid; and health status, risk and resources.

The OECD Factbook is also available as a free app for your mobile device! Visit your app store.

©2018 GoogleSite Terms of ServicePrivacyDevelopersArtistsAbout Google|Location: United StatesLanguage: English (United States)
By purchasing this item, you are transacting with Google Payments and agreeing to the Google Payments Terms of Service and Privacy Notice.