Os tratados internacionais para evitar a bitributação e as regras CFC no Brasil e nos EUA: um estudo comparado
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2016-06
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Costa, Leonardo de Andrade
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The purpose of this article is to present a brief study on the compatibility between the rules applicable to controlled foreign corporations (CFC) internally, through the analysis of the Brazilian and American laws on the subject, and internationally, through the analysis of certain double tax conventions. First, this paper will address the need and applicability of CFC rules. Furthermore, the Brazilian legislative transition will be addressed through the analysis of the Brazilian Supreme Court’s decision on the subject and the criticism this decision received. Then, a brief analysis of Brazilian Law 12.973/14 and Subpart F of the American Internal Revenue Code will be addressed in order to determine whether or not these legislations can in fact be characterized as CFC rules. Finally, this paper will present a comparative analysis between the Brazilian and American CFC rules and the double tax conventions signed with Belgium and Spain.