{"id":2515,"date":"2023-01-05T10:37:06","date_gmt":"2023-01-05T12:37:06","guid":{"rendered":"https:\/\/vvfconsultores.com.br\/blog\/?p=2515"},"modified":"2023-01-05T10:37:06","modified_gmt":"2023-01-05T12:37:06","slug":"tributacao-em-bases-universais-tbu-e-renovada-pela-uniao-federal","status":"publish","type":"post","link":"https:\/\/vvfconsultores.com.br\/blog\/tributacao-em-bases-universais-tbu-e-renovada-pela-uniao-federal\/","title":{"rendered":"TRIBUTA\u00c7\u00c3O EM BASES UNIVERSAIS (TBU) \u00c9 RENOVADA PELA UNI\u00c3O FEDERAL"},"content":{"rendered":"

O Regime de Tributa\u00e7\u00e3o em Bases Universais (TBU)<\/a> simplifica e gera maior equil\u00edbrio na tributa\u00e7\u00e3o de empresas que possuem subsidi\u00e1rias ao redor do mundo\u00a0<\/span>\u00a0<\/span><\/p>\n

O regime de TBU permite que os resultados auferidos no exterior pelas subsidi\u00e1rias sejam considerados de forma consolidada na determina\u00e7\u00e3o do lucro real e da base de c\u00e1lculo da CSLL da controladora no Brasil.\u00a0<\/span>\u00a0<\/span><\/p>\n

Atrav\u00e9s da MP n\u00ba 1.148\/2022, o regime de TBU, disciplinado pela Lei n\u00ba 12.973\/2014, foi prorrogado at\u00e9 2024.\u00a0<\/span>\u00a0<\/span><\/p>\n

Al\u00e9m disso, a medida provis\u00f3ria estende o direito de a controladora no Brasil utilizar o cr\u00e9dito presumido de 9% sobre o lucro auferido no exterior, de modo a reduzir a tributa\u00e7\u00e3o interna.\u00a0<\/span>\u00a0<\/span><\/p>\n

A ado\u00e7\u00e3o do regime de tributa\u00e7\u00e3o em bases universais gera maior competitividade das empresas brasileiras no exterior, que, em geral, tem uma carga tribut\u00e1ria inferior \u00e0 verificada no Brasil.<\/span>\u00a0<\/span><\/p>\n

Na pr\u00e1tica, trata-se de uma consolida\u00e7\u00e3o de resultados da empresa visando a garantir maior equil\u00edbrio fiscal e uma tributa\u00e7\u00e3o mais justa.<\/span>\u00a0<\/span><\/p>\n

A medida provis\u00f3ria constitui um importante passo para uma efetiva tributa\u00e7\u00e3o internacional que garanta uma carga equilibrada e menor evas\u00e3o fiscal.<\/span>\u00a0<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

O Regime de Tributa\u00e7\u00e3o em Bases Universais (TBU) simplifica e gera maior equil\u00edbrio na tributa\u00e7\u00e3o de empresas que possuem subsidi\u00e1rias ao redor do mundo\u00a0\u00a0 O regime de TBU permite que os resultados auferidos no exterior pelas subsidi\u00e1rias sejam considerados de forma consolidada na determina\u00e7\u00e3o do lucro real e da base de c\u00e1lculo da CSLL da […]<\/p>\n","protected":false},"author":2,"featured_media":2516,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[76],"tags":[225,67,65,55],"yoast_head":"\r\nTRIBUTA\u00c7\u00c3O EM BASES UNIVERSAIS (TBU) \u00c9 RENOVADA PELA UNI\u00c3O FEDERAL - VVF Consultores Tribut\u00e1rios | Blog<\/title>\r\n<meta name=\"description\" content=\"O Regime de TBU simplifica e gera maior equil\u00edbrio na tributa\u00e7\u00e3o de empresas que possuem subsidi\u00e1rias ao redor do mundo. 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