Brazil: Brasil E Suíça Assinam Convenção Para Evitar A Dupla Tributação

Tributário 

Em cerimônia realizada em 03/05/2018, a República Federativa do Brasil (representada pela Receita Federal do Brasil) e a Confederação Suíça assinaram inédita Convenção para Eliminar a Dupla Tributação em Relação aos Tributos sobre a Renda e Prevenir a Evasão e a Elisão Fiscais ("Convenção Brasil-Suíça" ou "Convenção").

Trata-se de mais um capítulo no bom relacionamento entre as autoridades fiscais dos dois países, iniciado com a assinatura do acordo para intercâmbio de informações tributárias em 2015 e aprimorado com a declaração conjunta de troca automática de informações fiscais em 2016. A nova convenção para evitar a dupla tributação também reflete o compromisso brasileiro de ampliar e modernizar sua rede de tratados para evitar a dupla tributação, considerada modesta para o nível de investimentos no país.

Em síntese, os principais aspectos identificados no texto da Convenção Brasil-Suíça foram os seguintes:

  1. O Brasil reconheceu os impostos cantonais na Suíça como tributos dentro do escopo da Convenção. Na linha de alguns dos últimos tratados celebrados ou atualizados pelo Brasil (e.g. Bélgica, Paraguai, Portugal e Trinidad e Tobago), houve também o reconhecimento expresso de que a Contribuição Social sobre o Lucro Líquido faz parte do escopo da Convenção.  
  2. Convenção regula as situações de recebimento de rendimentos através de uma entidade ou arranjo que seja tratado como total ou parcialmente transparente de acordo com a legislação tributária de um Estado Contratante.  
  3. Reconhecimento de redução do imposto na fonte sobre dividendos para 10% nas hipóteses de beneficiário efetivo residente em qualquer um dos Estados que detenha diretamente pelo menos 10% do capital da sociedade pagadora dos dividendos por um período de no mínimo 365 dias.  
  4. Redução da alíquota do imposto de renda na fonte para 10% nos juros de financiamentos concedidos por prazo mínimo de 5 anos, concedidos por bancos para compra de equipamentos ou projetos de investimento.  
  5. Redução da alíquota do imposto na fonte para 10% no pagamento de royalties (exceto os provenientes do uso, ou do direito de uso, de marcas de indústria e comércio).  
  6. A Convenção estabelece um artigo específico para tributação de serviços técnicos prevendo a redução da alíquota do imposto de renda na fonte para 10%. Nesse contexto, seriam qualificados como serviços técnicos quaisquer pagamentos como contraprestação por qualquer serviço de natureza gerencial, técnica ou de consultoria, com algumas poucas exceções (pagamentos a pessoa física ou a título educacional). Trata-se, a nosso ver, de definição de serviço técnico ainda mais ampla que a da Instrução Normativa nº 1.455 e questionável à luz do conceito internacional de serviço técnico.  
  7. A Convenção traz disposição detalhada acerca da limitação de benefícios concedidos (artigo XXVII), criando regras em que o residente de um Estado Contratante não teria direito aos benefícios da Convenção.

A despeito do comprometimento das autoridades fiscais de ambos os países, é importante destacar que a Convenção Brasil-Suíça só produz efeitos jurídicos em território nacional a partir da ratificação do texto pelo Congresso Nacional, por força do quanto dispõe o artigo 49, I, da Constituição Federal.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.

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