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  • About
  • The Global ETD Search service is a free service for researchers to find electronic theses and dissertations. This service is provided by the Networked Digital Library of Theses and Dissertations.
    Our metadata is collected from universities around the world. If you manage a university/consortium/country archive and want to be added, details can be found on the NDLTD website.
1

As razões tributárias e econômicas das inversões corporativas

Carvalho, Filipe Reis de 01 February 2017 (has links)
Submitted by Eliana Barboza (eliana.silva1@mackenzie.br) on 2017-03-15T20:45:36Z No. of bitstreams: 2 Filipe Reis de Carvalho.pdf: 4304101 bytes, checksum: 66d4d80ce8d761c217e87456073d85b5 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Approved for entry into archive by Paola Damato (repositorio@mackenzie.br) on 2017-03-22T13:26:09Z (GMT) No. of bitstreams: 2 Filipe Reis de Carvalho.pdf: 4304101 bytes, checksum: 66d4d80ce8d761c217e87456073d85b5 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) / Made available in DSpace on 2017-03-22T13:26:09Z (GMT). No. of bitstreams: 2 Filipe Reis de Carvalho.pdf: 4304101 bytes, checksum: 66d4d80ce8d761c217e87456073d85b5 (MD5) license_rdf: 0 bytes, checksum: d41d8cd98f00b204e9800998ecf8427e (MD5) Previous issue date: 2017-02-01 / This paper aims at analyzing the tax and economic reasons related to corporate inversions by Brazilian multinational companies. Companies are entitled to legally organize themselves aiming at maximizing their efficiency and distributing the best results to its shareholders incurring in less costs as possible. Although taxes play an important role when deciding whether to invert or not, the “Cost of Brazil” are the most relevant driver for companies wishing to invert. In this context, inversions are a reality in Brazil taking into account the inversions of Ambev S.A., Magnesita S.A. and JBS S.A. The most efficient outcome in order to reduce the wave of inversions, would be to focus on the country’s economic growth instead of increasing the overall tax cost of inversions. / Esta pesquisa tem por objetivo analisar as razões tributárias e econômicas das inversões corporativas no âmbito das multinacionais brasileiras. No campo do lícito, as empresas possuem o direito de se organizarem buscando a máxima eficiência possível a fim de trazer os melhores resultados aos seus acionistas e com os menores custos possíveis. Muito embora o custo tributário seja relevante às empresas que desejam inverter, o custo Brasil constitui o maior propulsor das inversões. Nesse contexto, as inversões corporativas são uma realidade no cenário Brasileiro tendo em vista o exemplo da Ambev e as inversões anunciadas da Magnesita S.A. e da JBS S.A. A fim de coibir as inversões corporativas, a escolha mais eficiente deve focar na retomada do crescimento no plano econômico ao invés de aumentar o encargo tributário.

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