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.
Referências
ACEMOGLU, Daron; MANERA, Andrea; RESTREPO, Pascual. Taxes, automation, and the future of labor. Research Brief. MIT Work of the Future, 2020.
ARNOLD, Brian J. International tax primer. Alphen aan den Rijn, The Netherlands: Kluwer Law International BV, 2016.
AVI-YONAH, Reuven S. Globalization, tax competition, and the fiscal crisis of the welfare state. Harvard Law Review, v. 113, n. 7, p. 1573-676, 2000.
AVI-YONAH, REUVEN S.; XU, Haiyan. Evaluating BEPS. Erasmus Law Review, v. 10, n. 1, p. 3- 11, 2017.
BEITZ, Charles. Political theory and international relations. Princeton: Princeton University Press, 1979.
BROCK, Gillian. Taxation and global justice: closing the gap between theory and practice. Journal of Social Philosophy, v. 39, p. 161-184, 2008.
BURGERS, Irene; MOSQUERA, Irma. Corporate taxation and BEPS: a fair slice for developing countries? Erasmus Law Review, v. 10, n. 1, p. 29-47, 2017.
CASSEE, Andreas. International tax competition and justice: the case for global minimum tax rates. Politics, Philosophy & Economics, v. 18, n. 3, p. 242-263, 2019.
CAPPELEN, Alexander W. National and international distributive justice in bilateral tax treaties. FinanzArchiv: Public Finance Analysis, v. 56, n. 3/4, p. 424-442, 1999.
CHRISTENSEN, John. Taxing transnational corporations. In: KOHONEN, Matti; MESTRUM, Francine (Ed.). Tax Justice: putting global inequality on the agenda. London: Pluto Press, 2009.
CHRISTENSEN, Rasmus Corlin; HEARSON, Martin. The new politics of global tax governance: taking stock a decade after the financial crisis. Review of International Political Economy, v. 26, n. 5, p. 1068-1088, 2019.
CHRISTENSEN, Rasmus Corlin; HEARSON, Martin; RANDRIAMANALINA, Tovony. At the table, off the menu? Assessing the participation of lower-income countries in global tax negotiations. ICTD Working Paper, v. 115, p. 3-35, 2020.
CLAUSING, Kimberly A. The effect of profit shifting on the corporate tax base in the United States and beyond. National Tax Journal, v. 69, n. 4, p. 905-934, 2016.
CLAUSING, Kimberly A.; SAEZ, Emmanuel; ZUCMAN, Gabriel. Ending corporate tax avoidance and tax competition: a plan to collect the tax déficit of multinationals. UCLA School of Law, LawEcon Research Paper, n. 20-12, p. 1-20, 2021.
DAGAN, Tsilly. International tax and global justice. Theoretical Inquiries in Law, v. 18, n. 1, p. 1-35, 2017.
DAMGAARD, Jannick; ELKJAER, Thomas; JOHANNESEN, Niels. What is real and what is not in the global FDI network? Washington, DC: International Monetary Fund, 2019. (IMF Working Paper, n. 19/274).
DE MOOIJ, Ruud A.; EDERVEEN, Sjef. Corporate tax elasticities: a reader's guide to empirical findings. Oxford Review of Economic Policy, v. 24, n. 4, p. 680-697, 2008.
DEVEREUX, Michael P.; AUERBACH, Alan J.; KEEN, Michael; OOSTERHUIS, Paul; SCHÖN, Wolfgang.; VELLA, John. Taxing profit in a global economy. A Report of the Oxford International Tax Group. United Kingdom: Oxford University Press, 2021.
DIETSCH, Peter; RIXEN, Thomas. Tax competition and global background justice. The Journal of Political Philosophy, v. 22, n. 2, p. 150-177, 2014.
DIETSCH, Peter. Whose Tax Base? The ethics of global tax governance. In: DIETSCH, Peter; RIXEN, Thomas (Ed.). Global Tax governance. What is wrong with it and how to fix it. United Kingdom: ECPR Press, 2016.
ECCLESTON, Richard. The dynamics of global economic governance: the financial crisis, the OECD, and the politics of international tax cooperation. United Kingdom: Cheltenham; Northampton, MA, USA: Edward Elgar, 2012.
G20. The Global Plan for Recovery and Reform. Final Communique of the G20 Summit Held in London on 2 April 2009. 2009. Available at: https://www.imf.org/external/np/sec/pr/2009/pdf/g20_040209.pdf.
G24. Comments of the G-241 on the Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy agreed by 134 jurisdictions of the Inclusive Framework on the 1 st of July 2021. 2021. Available at: https://www.g24.org/wpcontent/uploads/2021/09/Comments-of-the-G24-on-the-IF-July-Statement.pdf.
GARCIA-BERNARDO, Javier; JANSKY, Petr. Profit shifting of multinational corporations worldwide. Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, 2021. (Working Papers, IES 2021/14).
GELEPITHIS, Margarita; HEARSON, Martin. The politics of taxing multinational firms in a digital age. Journal of European Public Policy, v. 29, p. 708-727, 2021.
HAKELBERG, Lukas; SCHAUB, Max. The redistributive impact of hypocrisy in international taxation. Regulation & Governance, v. 12, n. 3, p. 353-370, 2018.
JOGARAJAN, Sunita. Double taxation and the League of Nations. United Kingdom, Cambridge: Cambridge University Press, 2018.
MASON, Ruth. Transformation of international tax. American Journal of International Law, v.114, n.3, p. 353-402, 2020.
MUSGRAVE, Richard A.; MUSGRAVE, Peggy B. Inter-nation Equity. In: Bird, Richard M.; Head, John G. (eds.). Modern Fiscal Issues: Essays in Honor of Carl S. Shoup. Toronto: University of Toronto Press, 1972.
OATS, Lynne; TUCK, Penelope. Corporate tax avoidance: is tax transparency the solution? Accounting and Business Research, v. 49, n. 5, p. 565-583, 2019.
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD). Harmful tax competition: an emerging global issue. Paris: OECD Publishing, 1998. Available at: https://doi.org/10.1787/9789264162945-en.
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD). Action plan on base erosion and profit shifting. Paris: OECD Publishing, 2013. Available at: https://doi.org/10.1787/9789264202719-en.
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD). OECD presents outputs of OECD/G20 BEPS Project for discussion at G20 Finance Ministers meeting. Paris: OECD Publishing, 2015. Available at: https://www.oecd.org/tax/oecd-presents-outputs-of-oecd-g20-beps-project-for-discussion-at-g20-finance-ministers-meeting.htm.
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD). BEPS Project explanatory statement: 2015 Final Reports, OECD/G20 Base Erosion and Profit Shifting Project. Paris: OECD Publishing, 2016. Available at: http://dx.doi.org/10.1787/9789264263437-en.
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD). Tax Challenges Arising from Digitalisation – Interim Report 2018: Inclusive Framework on BEPS, OECD/G20 Base Erosion and Profit Shifting Project. Paris: OECD Publishing, 2018. Available at: https://doi.org/10.1787/9789264293083-en.
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD). Addressing the Tax Challenges of the Digitalisation of the Economy. Public Consultation Document. Paris: OECD Publishing, 2019a. Available at https://www.oecd.org/tax/beps/public-consultation-document-addressing-the-tax-challenges-of-thedigitalisation-of-the-economy.pdf.
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD). Programme of Work to Develop a Consensus Solution to the Tax Challenges Arising from the Digitalisation of the Economy, OECD/G20 Inclusive Framework on BEPS. Paris: OECD Publishing, 2019b. Available at: https://www.oecd.org/tax/beps/programme-of-work-to-develop-a-consensussolution-to-the-tax-challenges-arising-from-the-digitalisation-of-the-economy.pdf.
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD). Secretariat Proposal for a ‘Unified Approach’ Under Pillar 1. Paris: OECD Publishing, 2019c. Available at: https://www.oecd.org/tax/beps/public-consultation-document-secretariat-proposalunified-approach-pillar-one.pdf.
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD). Global Anti-Base Erosion Proposal (‘GloBE’) - Pillar Two. Paris: OECD Publishing, 2019d. Available at: https://www.oecd.org/tax/beps/public-consultation-document-global-anti-base-erosion-proposalpillar-two.pdf.pdf.
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD). Statement by the OECD/G20 Inclusive Framework on BEPS on the Two-Pillar Approach to Address the Tax Challenges Arising from the Digitalisation of the Economy. Paris: OECD Publishing, 2020. Available at: https://www.oecd.org/tax/beps/statement-by-the-oecd-g20-inclusive-framework-onbeps-january-2020.pdf.
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD). Developing countries more at risk of lost corporate tax revenues. Paris: OECD Publishing, 2021a. Available at: https://www.oecd.org/coronavirus/en/data-insights/developing-countries-more-at-riskof-lost-tax-revenues.
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD). Statement on a Two-Pillar Solution to Address the Tax Challenges Arising from the Digitalisation of the Economy. Paris: OECD Publishing, 2021b. Available at: https://www.oecd.org/tax/beps/statement-on-a-two-pillar-solution-to-address-the-tax-challengesarising-from-the-digitalisation-of-the-economy-october-2021.pdf.
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD). International community strikes a ground-breaking tax deal for the digital age. Paris: OECD Publishing, 2021c. Available at: https://www.oecd.org/tax/international-community-strikes-aground-breaking-tax-deal-for-the-digital-age.htm.
ORGANISATION FOR ECONOMIC CO-OPERATION AND DEVELOPMENT (OECD). Tax Challenges Arising from the Digitalisation of the Economy – Global Anti-Base Erosion Model Rules (Pillar Two). Paris: OECD Publishing, 2021d. Available at: https://www.oecd.org/tax/beps/taxchallenges-arising-from-the-digitalisation-of-the-economy-global-anti-base-erosion-model-rulespillar-two.pdf.
OXFAM. The effect of the OECD’s Pillar 1 proposal on developing countries – An impact assessment. Washington DC.: OXFAM, 2022. Available at: https://webassets.oxfamamerica.org/media/documents/Pillar_1_impact_assessment_v2_25JAN2022.pdf.
OZAI, Ivan. Two accounts of international tax justice. Canadian Journal of Law & Jurisprudence, v.33, n. 2, p. 317-339, 2020.
PATRIOTIC MILLIONAIRES; MILLIONAIRES FOR HUMANITY; TAXMENOW. In tax we trust. Davos: World Economic Forum Annual Meeting in Davos, 2022. Available at: https://www.intaxwetrust.org/.
PICCIOTTO, Sol. Technocracy in the era of twitter: between intergovernmentalism and supranational technocratic politics in global tax governance. Regulation & Governance, v. 16, n. 3, p. 1-19, 2022.
POGGE, Thomas. An egalitarian law of peoples. Philosophy & Public Affairs, v. 2, n. 3, p. 195-222, 1994.
POGGE, Thomas. Eradicating systematic poverty: brief for a Global Resources Dividend. Journal of Human Development, v. 2, n. 1, p. 59-77, 2001.
RIXEN, Thomas. The political economy of international tax governance. New York: Palgrave Macmillan, 2008.
RIXEN, Thomas. Tax competition and inequality – The case for global tax governance. Global Governance: a Review of Multilateralism and International Institutions, v. 17, p. 447-467, 2011.
RONZONI, Miriam. Global tax governance: the bullets internationalists must bite – and those they must not. Moral Philosophy and Politics, v. 1, n. 1, p. 37-59, 2014.
RONZONI, Miriam. Tax competition: a problem of global or domestic justice? In: DIETSCH, Peter; RIXEN, Thomas (Ed.). Global Tax Governance: what is wrong with it and how to fix it. Colchester: ECPR Press, 2016.
SHAXSON, Nicholas. The billions attracted by tax havens do harm to sending and receiving nations alike. Finance & Development, International Monetary Fund, September, p. 6-10, 2019. Available at: https://www.imf.org/external/pubs/ft/fandd/2019/09/pdf/fd0919.pdf.
TAX JUSTICE NETWORK, PUBLIC SERVICES INTERNATIONAL, GLOBAL ALLIANCE FOR TAX JUSTICE. The state of tax justice 2021. United Kingdom: Tax Justice Network, November 2021. Available at: https://taxjustice.net/wpcontent/uploads/2021/11/State_of_Tax_Justice_Report_2021_ENGLISH.pdf.
ZUCMAN, Gabriel. The hidden wealth of nations: the scourge of tax havens. Chicago: The University of Chicago Press, 2015.
![Creative Commons License](http://i.creativecommons.org/l/by-nc/4.0/88x31.png)
Este trabalho está licenciado sob uma licença Creative Commons Attribution-NonCommercial 4.0 International License.
Copyright (c) 2024 Economia e Sociedade