aprovado pela C\u00e2mara ontem (17)<\/a> e, agora, vai \u00e0 san\u00e7\u00e3o presidencial.<\/p>\n\n\n\nPelo texto, os lucros das multinacionais ser\u00e3o submetidos a c\u00e1lculos espec\u00edficos para saber se a empresa paga pelo menos 15% de tributa\u00e7\u00e3o. Caso a conta d\u00ea deficit\u00e1ria, o adicional da CSLL incidir\u00e1 sobre o lucro de empresas no Brasil integrantes de grupos multinacionais cuja receita anual consolidada seja superior a 750 milh\u00f5es de euros (cerca de R$ 4,78 bilh\u00f5es) em pelo menos dois dos quatro anos fiscais consecutivos anteriores \u00e0 apura\u00e7\u00e3o.<\/p>\n\n\n\n
Um dos crit\u00e9rios de ades\u00e3o \u00e0 Organiza\u00e7\u00e3o para Coopera\u00e7\u00e3o e Desenvolvimento Econ\u00f4mico (OCDE), grupo de pa\u00edses que buscam converg\u00eancias em medidas pol\u00edticas, econ\u00f4micas e sociais, a tributa\u00e7\u00e3o de multinacionais evita que as empresas fa\u00e7am manobras de evas\u00e3o fiscal e remetam parte dos lucros a outros pa\u00edses, com al\u00edquotas menores, ou a para\u00edsos fiscais. Desde 2015, o Brasil tenta entrar formalmente na OCDE, em processo que segue em andamento.<\/p>\n\n\n\n
Incentivos tribut\u00e1rios<\/h2>\n\n\n\n
Apesar da taxa\u00e7\u00e3o extra, o projeto prorrogou at\u00e9 2029 dois incentivos tribut\u00e1rios \u00e0s multinacionais brasileiras. Os benef\u00edcios s\u00e3o os seguintes: o cr\u00e9dito presumido de 9% sobre lucros no exterior e a consolida\u00e7\u00e3o de resultados de empresas subsidi\u00e1rias no exterior.<\/p>\n\n\n\n
De acordo com o relator do projeto, deputado Joaquim Passarinho (PL-PA), a manuten\u00e7\u00e3o desses instrumentos evita a perda de competitividade das multinacionais brasileiras e uma poss\u00edvel dupla tributa\u00e7\u00e3o (pagamento de um mesmo tributo em dois pa\u00edses), garantindo que operem em igualdade com concorrentes estrangeiros.<\/p>\n\n\n\n
A extens\u00e3o dos benef\u00edcios n\u00e3o ter\u00e1 impacto no Or\u00e7amento de 2025, mas far\u00e1 o governo deixar de arrecadar R$ 4,051 bilh\u00f5es em 2026 e R$ 4,283 bilh\u00f5es em 2027.<\/p>\n\n\n\n
Segundo o projeto, a cobran\u00e7a come\u00e7ar\u00e1 no ano fiscal de 2025, e o pagamento dever\u00e1 ocorrer at\u00e9 o \u00faltimo dia do s\u00e9timo m\u00eas ap\u00f3s o fim do ano fiscal. Como o ano fiscal n\u00e3o coincide necessariamente com o ano civil para todas as empresas e grupos multinacionais, a data se torna vari\u00e1vel.<\/p>\n","protected":false},"excerpt":{"rendered":"
O Senado Federal aprovou nesta quarta-feira (18) o projeto de lei que taxa em pelo menos 15% o lucro de empresas multinacionais instaladas no Brasil. A cobran\u00e7a ocorrer\u00e1 por meio de um adicional na Contribui\u00e7\u00e3o Social sobre o Lucro L\u00edquido (CSLL) que garantir\u00e1 a tributa\u00e7\u00e3o m\u00ednima efetiva de 15%, dentro do acordo global para evitar a eros\u00e3o tribut\u00e1ria, estabelecido pela Organiza\u00e7\u00e3o para a Coopera\u00e7\u00e3o e Desenvolvimento Social (OCDE).\ufffc<\/p>\n","protected":false},"author":1,"featured_media":110971,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_angie_page":false,"_monsterinsights_skip_tracking":false,"_themeisle_gutenberg_block_has_review":false,"page_builder":"","footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"font":"","enabled":false},"version":2}},"categories":[167,2],"tags":[179,2815,24653,190,24654],"class_list":["post-110970","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-geral","category-politica","tag-brasil","tag-lucro","tag-multinacionais","tag-senado","tag-taxacao"],"acf":[],"nelio_content":{"autoShareEndMode":"never","automationSources":{"useCustomSentences":false,"customSentences":[]},"efiAlt":"","efiUrl":"","followers":[4,1],"highlights":[],"isAutoShareEnabled":true,"networkImageIds":[],"permalinkQueryArgs":[],"series":[],"suggestedReferences":[]},"yoast_head":"\n
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