O conceito de beneficiário final no regime jurídico do investidor não residente

Lima Junior, João Manoel de
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This paper aims to introduce and contextualize the obstacles that the concept of Ultimate Beneficial Owner has brought to the legal regime of the nonresident investors. It is based on the premise that the recent normative, interpretative and fiscal actions of the Federal Revenue Office regarding the obligation to identify the Ultimate Beneficial Owner tended to modify the legal treatment of the nonresident investor. The theme has been discussed essentially by representatives of the financial and capital markets, still displaced from academic production. Therefore, in addition to the bibliographical research, an empirical-exploratory research method was used, with interviews among representatives of the public and private sectors to indicate, in practice, the observed obstacles. The thesis is divided into three parts. In the first chapter, the concept, requirements and impediments of the non-resident investor regime were studied. I’s necessary to understand its functioning in order to conceptualize and apply the institute of the final owner in the second part. In the third and last part, the consequences of introducing the concept and the possible changes observed by the interviewees will be analyzed.

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