CLÁUSULA DE PRINCIPAL PROPÓSITO (“PPT”) E OS LIMITES AO PLANEJAMENTO TRIBUTÁRIO INTERNACIONAL

Abstract

This paper aims to explore the details of the OECD (Organisation for Economic Co-operation and Development) initiatives to combat abusive tax planning through the adoption of the "PPT" (principal purpose test) clause in double taxation agreements, which seeks to ensure that business structures are created for real economic reasons and not solely to obtain tax benefits. In Brazil, the concept of "business purpose," similar to the PPT, is used to assess the legality of tax planning, considering the taxpayer's intent. Both applications aim to determine whether the structure was created for genuine economic reasons or simply to reduce the tax burden. This issue is controversial, as it involves subjectivity that may conflict with principles such as economic freedom and free enterprise. For this purpose, the overall context from which the aligned implementation arises is analyzed, as well as the controversies derived from it within the context of double taxation agreements, particularly those involving Brazil, and the establishment of companies and corporate structures abroad, such as offshores. Additionally, this paper examines the clash of such measures with relevant principles of the current legal system, such as economic freedom, free competition, and free enterprise.