ARTICLE · 21 FEBRUARY 2016

MP 685 Contradicts Numerous Recommendations Of BEPS Action Plan

Souto Correa Cesa Lummertz & Amaral

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A Medida Provisória 685/2015 cria, para o sujeito passivo, a obrigação de declarar à Receita Federal o conjunto de operações realizadas no ano-calendário anterior que envolvam atos ou negócios jurídicos que acarretem supressão...

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A Medida Provisória 685/2015 (MP 685) cria, para o sujeito passivo, a obrigação de declarar à Receita Federal o conjunto de operações realizadas no ano-calendário anterior que envolvam atos ou negócios jurídicos que acarretem supressão, redução ou diferimento de tributo.

Um dos principais argumentos que tanto o Ministério da Fazenda como a Receita Federal vêm manejando para defender a MP 685 é o de que ela estaria de acordo com o Plano de Ação sobre Erosão da Base Tributária e Transferência de Lucros (Plano de Ação BEPS), projeto desenvolvido no âmbito da OCDE, que recomenda a criação de regras exigindo revelação obrigatória às administrações tributárias de operações, arranjos ou estruturas agressivos ou abusivos.

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