Tributação do capital estrangeiro

Authors

  • Alfa Oumar Diallo Universidade Federal da Grande Dourados

Keywords:

Tributação. Capital. Estrangeiro.

Abstract

Em termos muito gerais, a eficácia dos mecanismos de regulação dos fluxos de investimento estrangeiro deve ser avaliada segundo sua capacidade de assegurar a eficiência na alocação internacional de recursos econômicos; conforme sua capacidade de garantir um equilíbrio razoável na repartição de proveitos entre o país fonte do investimento e o país anfitrião; de acordo com sua possibilidade de conviver com a soberania nacional dos países envolvidos e o desenvolvimento autônomo do país anfitrião. O objetivo de qualquer ação estatal quanto ao fluxo de investimento internacional - interventiva ou não - deve ser conseguir para o país pertinente a proporção ótima destes ingredientes.

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Published

2010-04-13

How to Cite

Diallo, A. O. (2010). Tributação do capital estrangeiro. Revista Videre, 1(1), 131–150. Retrieved from https://ojs.ufgd.edu.br/videre/article/view/668

Issue

Vol. 1 No. 1 (2009): Revista Videre

Section

Scientific Articles

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