REFORMAS TRIBUTÁRIAS ANTI-BEPS E A OMC: ENFRENTANDO DESAFIOS FISCAIS GLOBAIS

  • n. 48 (2023)
  • 181-196
  • 18/09/2023
  • 01/09/2023
Antonio Lopo Martinez ;

Antonio Lopo Martinez

Universidade de Coimbra

Palavras-chave

Reformas tributárias
Erosão da base tributária
Organização Mundial do Comércio
Tributação internacional
Cooperação internacional

Resumo

Este estudo explora possíveis reformas tributárias adotadas pelos Estados com o intuito de preservar sua base tributária e examina eventuais conflitos com as normas da Organização Mundial do Comércio (OMC). O tema se torna ainda mais relevante devido ao crescente papel das transações transfronteiriças nas receitas fiscais dos Estados contemporâneos. O artigo enfatiza as reformas anti-BEPS, medidas inovadoras voltadas à prevenção da erosão da base tributária e transferência de lucros entre países. Em seguida, investiga estratégias antielisão fiscal, destacando possíveis conflitos com as normas da OMC e a importância do equilíbrio entre as reformas anti-BEPS e a adesão às normas da OMC. A cooperação internacional e abordagens multilaterais são ressaltadas como essenciais para enfrentar desafios globais e lidar com desafios fiscais crescentes. Por fim, o estudo aborda o impacto dessas reformas e suas implicações para os Estados e a OMC em um cenário global instável e com emergentes desafios fiscais.

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