{"id":11027,"date":"2016-12-08T00:00:00","date_gmt":"2016-12-08T02:00:00","guid":{"rendered":"http:\/\/blbescoladenegocios.com.br\/blog\/projeto-beps\/"},"modified":"2018-04-10T14:01:51","modified_gmt":"2018-04-10T17:01:51","slug":"projeto-beps","status":"publish","type":"post","link":"https:\/\/blbescoladenegocios.com.br\/blog\/projeto-beps\/","title":{"rendered":"Receita Federal disponibiliza consulta p\u00fablica relativa ao projeto BEPS"},"content":{"rendered":"<p>A Receita Federal disponibilizou em seu site uma consulta p\u00fablica de instru\u00e7\u00e3o normativa que disp\u00f5e sobre o Projeto BEPS, sigla em ingl\u00eas para <em>Base Erosion Profit Shifting<\/em> \u2013 Eros\u00e3o da Base Tribut\u00e1vel e Transfer\u00eancia de Lucros.<\/p>\n<p>O projeto \u00e9 coordenado pela Organiza\u00e7\u00e3o para Coopera\u00e7\u00e3o e Desenvolvimento Econ\u00f4mico (OCDE) e conta tamb\u00e9m com a participa\u00e7\u00e3o dos pa\u00edses-membro do G20, do qual o Brasil faz parte. O objetivo \u00e9 estudar medidas de combate \u00e0 evas\u00e3o e elis\u00e3o fiscal, por meio da transfer\u00eancia artificial de lucros para pa\u00edses com baixa tributa\u00e7\u00e3o.<\/p>\n<h2><strong>Troca de informa\u00e7\u00f5es<\/strong><\/h2>\n<p>Dentre as medidas desenhadas para combater as pr\u00e1ticas tribut\u00e1rias danosas, est\u00e3o a troca de informa\u00e7\u00f5es compuls\u00f3rias entre as administra\u00e7\u00f5es tribut\u00e1rias das rulings que emitem. O conceito de ruling abrange qualquer orienta\u00e7\u00e3o dada, informa\u00e7\u00f5es prestadas e acordos firmados pela administra\u00e7\u00e3o tribut\u00e1ria em rela\u00e7\u00e3o a determinado contribuinte ou grupo de contribuintes. No caso do Brasil, enquadram-se no conceito qualquer solu\u00e7\u00e3o de consulta, solu\u00e7\u00e3o de diverg\u00eancia e ato declarat\u00f3rio interpretativo.<\/p>\n<p>Para efetivar essa troca de informa\u00e7\u00f5es, \u00e9 necess\u00e1rio implantar um modelo elaborado pela OCDE e alterar a Instru\u00e7\u00e3o Normativa n\u00ba 1.396, de 2013.<\/p>\n<p>De acordo com a Receita Federal, \u201cassim, o art. 1\u00ba inclui o art. 3\u00ba-A na IN RFB n\u00ba 1.396, de 2013, de modo a explicitar as categorias de solu\u00e7\u00e3o de consulta para as quais o contribuinte ter\u00e1 que fornecer informa\u00e7\u00f5es adicionais nos termos do modelo de troca de informa\u00e7\u00f5es acordado no Projeto BEPS. O art. 2\u00ba trata da possibilidade de intima\u00e7\u00e3o do contribuinte para que forne\u00e7a as respectivas informa\u00e7\u00f5es em rela\u00e7\u00e3o \u00e0s solu\u00e7\u00f5es de consulta emitidas at\u00e9 2010 e o art.3\u00ba alterou o Anexo II da IN, que consiste no formul\u00e1rio padr\u00e3o para dar in\u00edcio ao processo de consulta por pessoas jur\u00eddicas, no intuito de incluir as informa\u00e7\u00f5es adicionais inclu\u00eddas no art.3\u00ba-A.\u201d<\/p>\n<p>A consulta p\u00fablica estar\u00e1 dispon\u00edvel at\u00e9 o dia 16 de dezembro, por meio da se\u00e7\u00e3o \u201cConsultas P\u00fablicas e Editoriais\u201d no <a href=\"http:\/\/idg.receita.fazenda.gov.br\/sobre\/consultas-publicas-e-editoriais\/consulta-publica\" target=\"_blank\" rel=\"noopener\">site da Receita Federal<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Projeto prop\u00f5e a troca de informa\u00e7\u00f5es compuls\u00f3rias, entre as administra\u00e7\u00f5es tribut\u00e1rias, das rulings que emitem.<\/p>\n","protected":false},"author":3,"featured_media":11028,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_feature_clip_id":0,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[37],"tags":[],"class_list":["post-11027","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-noticias"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Receita Federal disponibiliza consulta p\u00fablica relativa ao projeto BEPS<\/title>\n<meta name=\"description\" content=\"Projeto BEPS busca estudar medidas de combate \u00e0 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