Use of Corporate Reestructuring Methodologies as Tool of Tax Planning: a Case

Abstract

   This article presents some possibilities for the use of corporate restructuring methodologies, such as: merger, incorporation, scission and holding, as tools of tax planning. One of the factors that have been gaining strong relevance in the business context is the application of corporate restructuring in order to obtain fiscal savings. The objective of the inquiry is to present a case where it is analyzed the applicability of the use of the methodologies of corporate restructuring as tool of tax planning for a business group on the agronomy sector located in the state of Minas Gerais. In order to reach this goal, it is necessary to have a constitutional base and also to separate the fiscal evasion and simulation in two different poles, in addition to other concepts. n this development, firstly it was calculated the group’s foreseen tax burden, then proposals of corporate restructuring were presented to the group as to assure the partners' real society participations and demonstrate their respective tax impacts. A comparative analysis between the foreseen situation and the proposed corporate restructuring was conducted. The legitimacy of the applicability of the methodologies of corporate restructuring as an instrument of tax planning; and the application corporate restructuring as a tool for tax planning in a case study, obtaining satisfactory results with savings of up to 18% on tributes.