{"id":1450,"date":"2013-05-18T14:27:47","date_gmt":"2013-05-18T14:27:47","guid":{"rendered":"http:\/\/alcantara.pro.br\/portal\/2013\/05\/18\/big-brother-acordo-entre-os-leoes-do-brasil-e-eua\/"},"modified":"2013-05-18T14:27:47","modified_gmt":"2013-05-18T14:27:47","slug":"big-brother-acordo-entre-os-leoes-do-brasil-e-eua","status":"publish","type":"post","link":"https:\/\/alcantara.pro.br\/portal\/2013\/05\/18\/big-brother-acordo-entre-os-leoes-do-brasil-e-eua\/","title":{"rendered":"Big Brother: Acordo entre os le\u00f5es do Brasil e EUA"},"content":{"rendered":"<\/p>\n<div style=\"text-align: justify;\"> \t<span style=\"font-family: arial, helvetica, sans-serif; font-size: 14px; color: rgb(0, 0, 0);\">Foi publicado o Decreto n&ordm; 8.003\/2013 (DOU de 16.5.2013) promulgando o Acordo entre o Governo da Rep&uacute;blica Federativa do Brasil e o Governo dos Estados Unidos da Am&eacute;rica para o Interc&acirc;mbio de Informa&ccedil;&otilde;es Relativas<\/span><span style=\"font-family: arial, helvetica, sans-serif; font-size: 14px; color: rgb(0, 0, 0);\"> a Tributos, firmado em Bras&iacute;lia, em 20 de mar&ccedil;o de 2007.<\/span><\/div>\n<div style=\"text-align: justify;\"> \t&nbsp;<\/div>\n<div> \t<a href=\"http:\/\/www.planalto.gov.br\/CCIVIL_03\/_Ato2011-2014\/2013\/Decreto\/D8003.htm\" target=\"_blank\" rel=\"noopener\"><span style=\"color:#000000;\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">http:\/\/www.planalto.gov.br\/CCIVIL_03\/_Ato2011-2014\/2013\/Decreto\/D8003.htm<\/span><\/span><\/span><\/a><\/div>\n<div> \t&nbsp;<\/div>\n<div> \t<span style=\"color:#000000;\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Veja a mat&eacute;ria divulgada no site da <a href=\"http:\/\/www.receita.fazenda.gov.br\/AutomaticoSRFsinot\/2013\/05\/16\/2013_05_16_18_05_20_537124372.html\" target=\"_blank\" rel=\"noopener\">RFB <\/a>sobre o referido acordo:<\/span><\/span><\/span><\/div>\n<div> \t&nbsp;<\/div>\n<div>\n<hr \/>\n<div> \t\t<span style=\"font-family: arial, helvetica, sans-serif; font-size: 14px; color: rgb(0, 0, 0);\">Bras&iacute;lia, 16 de maio de 2013<\/span><\/div>\n<div> \t\t&nbsp;<\/div>\n<div> \t\t<strong><span style=\"color:#000000;\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Promulgado Acordo do Brasil e EUA para Interc&acirc;mbio de Informa&ccedil;&otilde;es Tribut&aacute;rias<\/span><\/span><\/span><\/strong><\/div>\n<div> \t\t&nbsp;<\/div>\n<div style=\"text-align: justify;\"> \t\t<span style=\"color:#000000;\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Foi publicado no Di&aacute;rio Oficial da Uni&atilde;o de hoje (16) o Decreto n&ordm; 8.003, de 15 de maio de 2013, que promulga o Acordo firmado em 2007 entre os Governos do Brasil e dos Estados Unidos da Am&eacute;rica para o Interc&acirc;mbio de Informa&ccedil;&otilde;es Relativas a Tributos.<\/span><\/span><\/span><\/div>\n<div style=\"text-align: justify;\"> \t\t&nbsp;<\/div>\n<div style=\"text-align: justify;\"> \t\t<span style=\"color:#000000;\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Com a promulga&ccedil;&atilde;o, as administra&ccedil;&otilde;es tribut&aacute;rias brasileira e americana j&aacute; podem formular mutuamente pedidos de informa&ccedil;&otilde;es consideradas de interesse para o exerc&iacute;cio de suas atribui&ccedil;&otilde;es. Do lado brasileiro, o interc&acirc;mbio de informa&ccedil;&otilde;es <strong>abrange os seguintes tributos: IRPJ, IRPF, IPI, IOF, ITR, PIS, Cofins e CSLL.<\/strong><\/span><\/span><\/span><\/div>\n<div style=\"text-align: justify;\"> \t\t&nbsp;<\/div>\n<div style=\"text-align: justify;\"> \t\t<span style=\"color:#000000;\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">O Acordo prev&ecirc; n&atilde;o apenas a possibilidade de interc&acirc;mbio de informa&ccedil;&otilde;es, mas amplia o espa&ccedil;o para a coopera&ccedil;&atilde;o entre as administra&ccedil;&otilde;es tribut&aacute;rias quanto &agrave;s pr&aacute;ticas de fiscaliza&ccedil;&atilde;o, respeitados os limites das respectivas legisla&ccedil;&otilde;es nacionais. Estabelece, ainda, na linha das posi&ccedil;&otilde;es adotadas h&aacute; tempos em acordos de natureza tribut&aacute;ria, regras estritas quanto &agrave; prote&ccedil;&atilde;o do sigilo das informa&ccedil;&otilde;es recebidas e fornecidas.<\/span><\/span><\/span><\/div>\n<div style=\"text-align: justify;\"> \t\t&nbsp;<\/div>\n<div style=\"text-align: justify;\"> \t\t<span style=\"color:#000000;\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Enfim, o Acordo atende n&atilde;o somente aos interesses das respectivas administra&ccedil;&otilde;es tribut&aacute;rias, mas tamb&eacute;m observa estritamente os direitos e garantias do contribuinte.<\/span><\/span><\/span><\/div>\n<div style=\"text-align: justify;\"> \t\t&nbsp;<\/div>\n<div style=\"text-align: justify;\"> \t\t<span style=\"color:#000000;\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">Acordos dessa natureza, cuja celebra&ccedil;&atilde;o vem sendo intensificada pelo Brasil nos &uacute;ltimos anos, <strong>s&atilde;o fundamentais para o combate &agrave; fraude e &agrave; evas&atilde;o fiscal e ao planejamento tribut&aacute;rio agressivo ou abusivo<\/strong>, impedindo assim a eros&atilde;o da base tribut&aacute;ria do Pa&iacute;s. Constituem, ainda, importantes instrumentos na luta contra o crime organizado e a lavagem de dinheiro.<\/span><\/span><\/span><\/div>\n<div style=\"text-align: justify;\"> \t\t&nbsp;<\/div>\n<div style=\"text-align: justify;\"> \t\t<span style=\"color:#000000;\"><span style=\"font-size: 14px;\"><span style=\"font-family: arial, helvetica, sans-serif;\">A orienta&ccedil;&atilde;o adotada pelo Brasil, al&eacute;m de refletir seu maior envolvimento nos esfor&ccedil;os do Grupo dos 20 (G20) no <strong>combate aos &ldquo;para&iacute;sos fiscais&rdquo;, est&aacute; inserida na tend&ecirc;ncia mundial de maior colabora&ccedil;&atilde;o entre as administra&ccedil;&otilde;es dos pa&iacute;ses no campo tribut&aacute;rio, especialmente para acompanhar a globaliza&ccedil;&atilde;o dos neg&oacute;cios e a mobilidade do capital, das pessoas e da presta&ccedil;&atilde;o de servi&ccedil;os<\/strong>. Uma das consequ&ecirc;ncias desse envolvimento foi a ades&atilde;o do Brasil, em 3 de novembro de 2011, &agrave; &ldquo;Conven&ccedil;&atilde;o sobre Assist&ecirc;ncia M&uacute;tua Administrativa sobre Assuntos Tribut&aacute;rios&rdquo; (&ldquo;Conven&ccedil;&atilde;o Multilateral&rdquo;), na parte referente ao interc&acirc;mbio de informa&ccedil;&otilde;es, ato que j&aacute; conta com a ades&atilde;o de quase 50 pa&iacute;ses.<\/span><\/span><\/span><\/div>\n<div>\n<hr \/><\/div>\n<\/p><\/div>\n<div> \tImagem do le&atilde;ozinho da RFB:<a href=\"http:\/\/www.leaozinho.receita.fazenda.gov.br\/cantinho\/maquina_tempo\/default.html\">http:\/\/www.leaozinho.receita.fazenda.gov.br\/cantinho\/maquina_tempo\/default.html<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>Foi publicado o Decreto n&ordm; 8.003\/2013 (DOU de 16.5.2013) promulgando o Acordo entre o Governo<\/p>\n","protected":false},"author":1,"featured_media":1449,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[17],"tags":[],"class_list":["post-1450","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-c42-auditoria-fiscal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - 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