Instrução Normativa RFB nº 1.658/2016: Atualização na Lista de Países ou Dependências com Tributação Favorecida e Regimes Fiscais Privilegiados
Em 14/09/2016, foi publicada a Instrução Normativa RFB nº 1.658/2016, a qual atualizou a lista de países com tributação favorecida e regimes fiscais privilegiados relacionada pela Instrução Normativa RFB nº 1.037/2010.
A Instrução Normativa RFB nº 1.658/2010 incluiu, na lista de países ou dependências com tributação favorecida (i) Curaçao, (ii) Irlanda e (iii) São Martinho; e excluiu da referida lista (i) Antilhas Holandesas e (ii) St Kitts e Nevis. Ademais, incluiu, na lista de regime fiscal priveligiado as pessoas jurídicas constituídas na República da Áustria sob a forma de holding company.
A referida Instrução Normativa ainda conceituou como holding que desempenha atividade econômica, para fins de identificação de regimes fiscais privilegiados, aquelas que possuem, no seu país de domicílio, capacidade operacional apropriada para os seus fins, a qual é evidenciada, dentre outros fatores, (i) pela existência de empregados próprios qualificados em número suficiente e de (ii) instalações físicas adequadas para o exercício da gestão e efetiva tomada de decisões relativas ao desenvolvimento das atividades com o fim de obter rendas derivadas dos ativos que dispõe ou da distribuição de lucro e do ganho de capital na administração de participações societárias.
O artigo 3º da Instrução Normativa estabelece que a mesma entra em vigor na data de sua publicação, produzindo efeitos a partir de 1º de outubro de 2016.
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