ramon tomazela - Academia.edu (original) (raw)
Papers by ramon tomazela
During the 21 Session of the UN Committee of Experts on International Cooperation in Tax Matters,... more During the 21 Session of the UN Committee of Experts on International Cooperation in Tax Matters, the relevant members decided to include a new draft – Art. 12B on Automated Digital Services (ADS) as well as its Commentary – in the UN Model.[1] Concerning the agenda of the proposal, the Committee of Experts will have to present a final draft of the Article and its Commentary during the 22 Session taking place in April 2021.
Fórum, 2019
O artigo trata da Convenção Multilateral da OCDE e da Ação 15 do Projeto BEPS.
Intertax, 2021
This article intends to assess the impact of the Base Erosion and Profit Shifting Project (BEPS) ... more This article intends to assess the impact of the Base Erosion and Profit Shifting Project (BEPS) Multilateral Instrument (MLI) on tax treaties concluded by non-signatory jurisdictions. To achieve this goal, the authors initiated the analysis with forty-four countries that are members the BEPS Inclusive Framework but have not yet signed the MLI. Out of these forty-four countries, the authors focused on those that had tax treaties signed or amended after 2017 which has narrowed down the scope to the following countries: Angola, Botswana, Brazil, Cape Verde, Congo, Maldives, Thailand, and Vietnam. In this context, the article examines the tax treaty-related BEPS measures that were adopted by these countries in their bilateral tax treaties, addressing the merits and potential consequences of the choices made by non-signatory jurisdictions. Based on the findings of the research, the article concludes that the impact of the MLI varies significantly depending on the tax treaty policy of ea...
Revista Fórum de Direito Tributário, 2022
O presente artigo tem o objetivo de examinar o artigo 32 do Decreto-Lei nº 2.341/1987, segundo o ... more O presente artigo tem o objetivo de examinar o artigo 32 do Decreto-Lei nº 2.341/1987, segundo o qual a pessoa jurídica não poderá compensar os seus prejuízos fiscais se entre as datas da apuração e da compensação houver ocorrido, cumulativamente, a modificação de seu controle
acionário e a alteração de seu ramo de atividade. Em especial, pretende-se demonstrar que os requisitos para a aplicação de tal restrição ao direito à compensação de prejuízos (modificações no controle societário e no ramo de atividade) devem ser interpretados à luz da sua ratio legis, que visa combater planejamentos tributários envolvendo a aquisição de pessoas jurídicas deficitárias para a compensação dos prejuízos fiscais acumulados
Tax Notes International, 2018
In this article, the author examines why some countries are moving to territorial tax systems, su... more In this article, the author examines why some countries are moving to territorial tax systems, suggesting that they will need comprehensive sourcing rules and a strong transfer pricing regime to ensure the transition is an effective approach to the challenges posed by today’s global economy.
Revista Fórum de Direito Tributário, 2018
Resumo: O presente artigo examina os aspectos jurídicos relativos ao laudo de avaliação exigido p... more Resumo: O presente artigo examina os aspectos jurídicos relativos ao laudo de avaliação exigido pela Lei nº 12.973/2014 para a determinação do valor justo dos ativos adquiridos e dos passivos assumidos em operações de combinação de negócios.
Bulletin for International Taxation, 2018
This article analyses the second Anti-Tax Avoidance Directive and its role in countering deductio... more This article analyses the second Anti-Tax
Avoidance Directive and its role in countering
deduction and non-inclusion schemes caused by
the use of hybrid financial instruments in thirdcountry
situations, in the light of primary EU
law and Action 2 of the OECD/G20 Base Erosion
and Profit Shifting initiative and its underlying
justifications.
O artigo trata da Convenção Multilateral da OCDE e da Ação 15 do Projeto BEPS.
O artigo aborda as considerações de política fiscal envolvidas na Ação 2 do Projeto BEPS.
The authors, in this article, consider the problem of, and the potential solution to, the need to... more The authors, in this article, consider the problem of, and the potential solution to, the need to resolve the dichotomy between source and residence taxation with regard to international taxation and tax treaties.
O desvirtuamento da teoria do propósito negocial: da origem no caso Gregory vs. Helvering até a s... more O desvirtuamento da teoria do propósito negocial: da origem no caso Gregory vs. Helvering até a sua aplicação no ordenamento jurídico brasileiro
Prevention of Hybrid Mismatches as a Justification
O pagamento de Juros sobre o Capital Próprio (JCP) será afetado pela Ação 2 do Projeto Beps (Base... more O pagamento de Juros sobre o Capital Próprio (JCP) será afetado pela Ação 2 do Projeto Beps (Base Erosion and Profit Shifting)? - Artigo Publicado na Revista Dialética de Direito Tributário nº 241
Contradictory Brazilian decisions on the Taxation of Cost-Sharing Agreements
During the 21 Session of the UN Committee of Experts on International Cooperation in Tax Matters,... more During the 21 Session of the UN Committee of Experts on International Cooperation in Tax Matters, the relevant members decided to include a new draft – Art. 12B on Automated Digital Services (ADS) as well as its Commentary – in the UN Model.[1] Concerning the agenda of the proposal, the Committee of Experts will have to present a final draft of the Article and its Commentary during the 22 Session taking place in April 2021.
Fórum, 2019
O artigo trata da Convenção Multilateral da OCDE e da Ação 15 do Projeto BEPS.
Intertax, 2021
This article intends to assess the impact of the Base Erosion and Profit Shifting Project (BEPS) ... more This article intends to assess the impact of the Base Erosion and Profit Shifting Project (BEPS) Multilateral Instrument (MLI) on tax treaties concluded by non-signatory jurisdictions. To achieve this goal, the authors initiated the analysis with forty-four countries that are members the BEPS Inclusive Framework but have not yet signed the MLI. Out of these forty-four countries, the authors focused on those that had tax treaties signed or amended after 2017 which has narrowed down the scope to the following countries: Angola, Botswana, Brazil, Cape Verde, Congo, Maldives, Thailand, and Vietnam. In this context, the article examines the tax treaty-related BEPS measures that were adopted by these countries in their bilateral tax treaties, addressing the merits and potential consequences of the choices made by non-signatory jurisdictions. Based on the findings of the research, the article concludes that the impact of the MLI varies significantly depending on the tax treaty policy of ea...
Revista Fórum de Direito Tributário, 2022
O presente artigo tem o objetivo de examinar o artigo 32 do Decreto-Lei nº 2.341/1987, segundo o ... more O presente artigo tem o objetivo de examinar o artigo 32 do Decreto-Lei nº 2.341/1987, segundo o qual a pessoa jurídica não poderá compensar os seus prejuízos fiscais se entre as datas da apuração e da compensação houver ocorrido, cumulativamente, a modificação de seu controle
acionário e a alteração de seu ramo de atividade. Em especial, pretende-se demonstrar que os requisitos para a aplicação de tal restrição ao direito à compensação de prejuízos (modificações no controle societário e no ramo de atividade) devem ser interpretados à luz da sua ratio legis, que visa combater planejamentos tributários envolvendo a aquisição de pessoas jurídicas deficitárias para a compensação dos prejuízos fiscais acumulados
Tax Notes International, 2018
In this article, the author examines why some countries are moving to territorial tax systems, su... more In this article, the author examines why some countries are moving to territorial tax systems, suggesting that they will need comprehensive sourcing rules and a strong transfer pricing regime to ensure the transition is an effective approach to the challenges posed by today’s global economy.
Revista Fórum de Direito Tributário, 2018
Resumo: O presente artigo examina os aspectos jurídicos relativos ao laudo de avaliação exigido p... more Resumo: O presente artigo examina os aspectos jurídicos relativos ao laudo de avaliação exigido pela Lei nº 12.973/2014 para a determinação do valor justo dos ativos adquiridos e dos passivos assumidos em operações de combinação de negócios.
Bulletin for International Taxation, 2018
This article analyses the second Anti-Tax Avoidance Directive and its role in countering deductio... more This article analyses the second Anti-Tax
Avoidance Directive and its role in countering
deduction and non-inclusion schemes caused by
the use of hybrid financial instruments in thirdcountry
situations, in the light of primary EU
law and Action 2 of the OECD/G20 Base Erosion
and Profit Shifting initiative and its underlying
justifications.
O artigo trata da Convenção Multilateral da OCDE e da Ação 15 do Projeto BEPS.
O artigo aborda as considerações de política fiscal envolvidas na Ação 2 do Projeto BEPS.
The authors, in this article, consider the problem of, and the potential solution to, the need to... more The authors, in this article, consider the problem of, and the potential solution to, the need to resolve the dichotomy between source and residence taxation with regard to international taxation and tax treaties.
O desvirtuamento da teoria do propósito negocial: da origem no caso Gregory vs. Helvering até a s... more O desvirtuamento da teoria do propósito negocial: da origem no caso Gregory vs. Helvering até a sua aplicação no ordenamento jurídico brasileiro
Prevention of Hybrid Mismatches as a Justification
O pagamento de Juros sobre o Capital Próprio (JCP) será afetado pela Ação 2 do Projeto Beps (Base... more O pagamento de Juros sobre o Capital Próprio (JCP) será afetado pela Ação 2 do Projeto Beps (Base Erosion and Profit Shifting)? - Artigo Publicado na Revista Dialética de Direito Tributário nº 241
Contradictory Brazilian decisions on the Taxation of Cost-Sharing Agreements