OMC e Tributo: a Relação entre Regulação do Comércio Internacional e Tributação Internacional (DEF5871)

Objetivos:
A presente disciplina tem como objetivo central estudar as relações entre comércio, investimentos e legislação tributária. Encontra-se no escopo da presente disciplina:

1 – Revisitar as discussões travadas no GATT na década de 1970 referentes à definição de tributo direto e indireto, consubstanciadas no relatório do Working Group sobre Tributação de 1970, e que foram transpostas para o novo Acordo de Subsídios na sua Nota de Rodapé 59 e como este debate ainda se mostra atual.

2 – Analisar os principais painéis do Mecanismo de Solução de Controvérsia da OMC, principalmente as decisões de seu Órgão de Apelação que envolveram o tema comércio e tributo.

3 – Analisar a prática da evasão fiscal por parte das transnacionais e como tal prática afeta o comércio internacional. Ponto de partida será o exame das novas diretrizes estabelecidas pela OCDE e aprovadas pelo G20, contidas no Programa BEPS – Base Erosion and Profit Shifting.

Bibliografia:
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BRAUNER, Yariv. International Trade and Tax Agreements may be Coordinated, but not Reconciled. Virginia Tax Review, Summer 2005.
BRAUNER, Yariv. What the BEPS? Florida Tax Review. v.16, n.2, 2014.
DALY, Michael. The WTO and Direct Taxation. Geneva: World Trade Organization, June 2005.
DOURADO, Ana Paula. Aggressive tax planning in EU Law and in the light of BEPS: The EC Recommendation on aggressive tax planning and BEPS Actions 2 and 6. Intertax. Issue 1. 2015, pp. 42-57.
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GREEN, Robert A. The Interaction of Tax and Non-Tax Treaties. Bulletin – Tax Treaty Monitor. June 2002.
HONG, Lee Fook. Tax Changes in China Impeding upon Entry into the World Trade Organization. Bulletin, November 2002.
LI, Jynian. Relationship Between International Trade Law and National Tax Policy: Case Study of China. Bulletin, February 2005.
LUJA, Raymond H.C. State Aid Reform 2005/09: Regional Fiscal Autonomy and Effective Recovery. European Taxation, 2005.
LUJA, Raymond H.C. Tax Treaties and State Aid: Some Thoughts. European Taxation, 2004.
PWC; WORLD BANK GROUP. Paying Taxes 2016. 10th ed. Disponível em: <http://www.pwc.com/gx/en/paying-taxes-2016/paying-taxes-2016.pdf>. Acesso em: 15 jan. 2016.
SCHÖN, Wolfgang. World Trade Organization Law and Tax Law. Bulletin. July 2004.
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WAGENAAR, Leonard. The effect of the OECD Base Erosion and Profit Shifting Action Plan on Developing Countries. Bulletin for International Taxation. 2015.