This document discusses transparency in relation to BEPS (Base Erosion and Profit Shifting) and the OECD's Action Plan to address it. It outlines key actions from the plan that aim to increase transparency, such as requiring disclosure of aggressive tax planning arrangements, re-examining transfer pricing documentation rules, and developing dispute resolution mechanisms. The document also discusses how transparency relates to good governance, noting perspectives from Adam Smith, the UN, World Bank and OECD. It argues that while BEPS approaches the issue militarily, states also bear responsibility for issues like tax havens due to aggressive tax competition and lack of transparency and simplicity in the international tax system.

1. BEPS e Transparência
Prof. Dr. Luís Eduardo Schoueri

2. BEPS e o Action Plan

3. BEPS
CRISE FINANCEIRA

4. BEPS

5. BEPS
G20 Finance Ministers Meeting (Moscou, 15.02.13)
“We welcome the OECD report on
addressing base erosion and profit
shifting and acknowledge that an
important part of fiscal sustainability
is securing our revenue bases. We are
determined to develop measures to
address base erosion and profit shifting,
take necessary collective actions and
look forward to the comprehensive
action plan the OECD will present to
us in July”

6. BEPS
G20 Finance Ministers Meeting (Moscou, 19.07.13)
Action Plan:
• 15 ações reunidas sob 3 pilares básicos:
• “Coherence of corporate income
taxation at the international level”;
• “Realignment of taxation and
substance”;
• “Transparency”.

7. TÓPICO AÇÃO RESULTADO PRAZO
(1) Economia digital Enfrentar desafios Relatório 09/2014
(2) Hybrid mismatches Neutralizar
Convenção Modelo/Lei
interna
09/2014
(3) CFC Reforçar regras Lei interna 09/2015
(4) Dedução de juros Limitar a erosão Lei interna/Guidelines 09/2014 - 12/2015
(5) Práticas danosas Combater
Revisão de regimes e
critérios
09/2014 - 09/2015 -
12/2015
(6) Abuso de tratados Prevenir
Convenção Modelo/Lei
interna
09/2014
(7) Estabelecimento
permanente
Prevenir Convenção Modelo 09/2015
(8-10) Preços de
transferência
Alinhar regras à criação
de valor
Guidelines/Convenção
Modelo
09/2014 - 09/2015
(11-13) Transparência
Divulgação, coleta e
análise de dados
Recomendações 09/2014 – 09/2015
(14) Resolução de
disputas
Tornar mais efetiva Convenção Modelo 09/2015
(15) Instrumento
multilateral
Elaborar um modelo Relatório/Modelo 09/2014 - 12/2015

8. O Action Plan e a Transparência

9. O Action Plan
Ensuring transparency while promoting increased
certainty and predictability
Preventing BEPS implies transparency at different levels.
Progress on transparency has been made by the Global
Forum on Transparency and Exchange of Information for
Tax Purposes, but the need for a more holistic approach
has been revealed when it comes to preventing BEPS, which
implies more transparency on different fronts.
Data collection on BEPS should be improved. Taxpayers
should disclose more targeted information about their tax
planning strategies, and transfer pricing documentation
requirements should be less burdensome and more targeted.

10. Action 11
Establish methodologies to collect and
analyse data on BEPS and the actions to
address it
Develop recommendations regarding indicators of the
scale and economic impact of BEPS and ensure that
tools are available to monitor and evaluate the
effectiveness and economic impact of the actions
taken to address BEPS on an ongoing basis.

11. Action 12
Require taxpayers to disclose their aggressive
tax planning arrangements
Develop recommendations regarding the design of
mandatory disclosure rules for aggressive or
abusive transactions, arrangements, or structures,
taking into consideration the administrative costs
for tax administrations and businesses and
drawing on experiences of the increasing number of
countries that have such rules.

12. Action 13
Re-examine transfer pricing documentation
Develop rules regarding transfer pricing
documentation to enhance transparency for tax
administration, taking into consideration the
compliance costs for business. The rules to be
developed will include a requirement that MNE’s
provide all relevant governments with needed
information on their global allocation of the
income, economic activity and taxes paid among
countries according to a common template.

13. Action 14
Make dispute resolution mechanisms more
effective
Develop solutions to address obstacles that prevent
countries from solving treaty-related disputes under
MAP, including the absence of arbitration provisions
in most treaties and the fact that access to MAP and
arbitration may be denied in certain cases.

14. Transparência
• Transparência como simples antítese do
sigilo
• Disclosure das transações do contribuinte
ENTRETANTO . .
.• A expressão possui um significado mais amplo
• A transparência estende-se ao próprio Estado e
compreende todo o sistema tributário

15. Transparência
Adam Smith
1776
Stiglitz
1986
Nações Unidas
1997
Banco Mundial
1992
OCDE
2007
OCDE
2010

16. Adam Smith
• O tributo deve ser cristalino
(valor claro e evidente ao contribuinte)
• O tributo deve ser arrecadado no
modo mais conveniente
(menor custo possível para o contribuinte)
“A arte de tributar consiste em depenar o ganso de
modo a obter o maior número de penas com o
menor número possível de gritos” (Colbert)

17. Joseph Stiglitz
Um bom sistema tributário deve
apresentar…
• Simplicidade administrativa
(adm. fácil e pouco custosa)
• Responsabilidade política
(o sistema deve ser transparente)
• Equidade
(equitativo face às diferenças)

18. Banco Mundial
Good governance is an essential complement
to sound economic policies. Efficient and
accountable management by the public
sector and a predictable and transparent
policy framework are critical to the efficiency
of markets and governments, and hence to
economic development.
(Governance and development, 1992)

19. Nações Unidas
Transparency is built on the free
flow of information. Processes,
institutions and information are
directly accessible to those
concerned with them, and
enough information is provided to
understand and monitor them.
(Governance for sustainable human
development, 1997)

20. OCDE
Taxpayers will want the openness and
transparency expected of them under the
enhanced relationship to be reciprocated by
revenue bodies.
(Working Paper 06 – Enhanced Relationship, 2007)

21. OCDE
Awareness and transparency are basic
requirements for building public
engagement and trust; without some degree
of both, taxation is likely to be characterised by
conflict rather than co-operation. Citizens must
be aware of the taxes they are paying and be
educated about the system of taxation and
budgeting, while government must be
transparent about tax collection and public
spending.
(Citizen-State relations, 2010)

22. • BEPS: abordagem militar
BEPS
SIGILO FISCAL

23. • BEPS: Base Erosion and Profit Shifting
Os Estados também são responsáveis...
- “Tax havens” somente existem porque há “tax hells”
- Concorrência fiscal internacional agressiva
- Opacidade e complexidade
BEPS

24. OBRIGADO!
schoueri@lacazmartins.com.br