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Justiça internacional e o regime tributário internacional
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Palavras-chave

Concorrência fiscal internacional
Planejamento tributário agressivo
Justiça internacional
Regime tributário internacional
Acordo fiscal global

Como Citar

SANTOS, Marcelo. Justiça internacional e o regime tributário internacional: uma análise do Acordo Tributário Global . Economia e Sociedade, Campinas, SP, v. 32, n. 3, p. 555–578, 2023. Disponível em: https://periodicos.sbu.unicamp.br/ojs/index.php/ecos/article/view/8675535. Acesso em: 18 jun. 2024.

Resumo

O quadro geral de desregulamentação econômica, de mobilidade dos fatores de produção e de digitalização da economia acelerou os processos de competição fiscal prejudicial e de planejamento tributário agressivo, aumentando os problemas relacionados à determinação dos direitos fiscais e à partilha de lucros entre os Estados, e colocando em causa as regras do regime tributário internacional. Desde a crise de 2008, o referido regime passou por importantes reformas, com destaque para o Acordo Tributário Global, em 2021. Tendo como referência teórica o debate normativo em torno de questões de justiça no regime tributário internacional, principalmente o cosmopolitismo e o internacionalismo, este artigo analisa esse processo de reforma.

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