A legalidade da constituição de empresas offshore

Abstract

Considers the legality of the constitution of offshore companies by Brazilian Corporations. Analyzes: the origin and characteristics of these companies, under a capitalist perspective; the concept of countries with a favorable tax regime, preferential tax regimes and tax havens; the main institutes of International Tax Law, especially the principies used by companies when planning its business in more than ons country, in order to reduce the tax paid. Concludes that there is no tax advantage in transferring the center of the company to a foreign country, in order to incorporate an offshore company. However, even if there is a tax benefit, this legal operation is legitimate, and therefore justifiable.