Objective: This article aims to cover the idea of international taxation in the 21st century and how its applicability resulted in an era of international tax planning by Multinational Companies (MS). It also addresses how multinational companies that make use of tax planning can stand out in the international market, compared to national companies or non-tax MS. The aim of this article is to present the new era of Multinational Companies that are updating their tax planning method, focusing on how to reduce their tax burden in the international scenario, resulting in a higher marking rate and a decrease in the tax burden, increasing its incomes.

Methodology: The methodology adopted in this article was deductive method, with the analysis of bibliographic review in books, articles, and journals, as well as the relevant international legislation, from which the conclusions of the present study were extracted. As for the procedure method, the monographic will be used, which stands out for its ability to examine the chosen phenomenon in depth, observing all the factors that influenced it, analyzing them in all their aspects.

Results: It remains clear that the tax planning method is extremely beneficial for the increase in economic growth of multinational companies. The investment in tax planning increases the possibility of reducing the tax burden in the international market, and consequently increases the revenue of these companies. Similarly, the benefit of tax planning not only benefits multinational companies, but also countries that enter into international treaties that aim at taxation and house these companies also benefit, since the companies installed in them produce economic, social development and generate jobs.

Contributions: This article assumes relevance to explain the concept, characteristics, and application of international taxation and how it has been used in the 21st century, mainly by multinational companies, which have companies in different countries. With the analysis of the rules of international taxation, as well as the treaties concluded between some countries, one can analyze the strategy of these companies in the allocation of resources and structure to seek an optimization in the tax incidence, which will bring greater profitability and growth to them, benefiting the country in which they are located. Therefore, understanding the best strategies for the internal tax planning of multinational companies contributes to the better technical application by entrepreneurs.

Keywords: International Market; International Taxation; Multinational Enterprises; Tax Planning.

RESUMO

Objetivo: Este artigo pretende cobrir a ideia de tributação internacional no século XXI e como sua aplicabilidade resultou em uma era de planejamento tributário internacional por Empresas Multinacionais (EMs). Também aborda como as empresas multinacionais que fazem uso planejamento tributário podem se destacar no mercado internacional, em comparação com empresas nacionais ou EMs não-tributárias. O objetivo deste artigo é apresentar a nova era das Empresas Multinacionais que estão atualizando seu método de planejamento tributário, focando em como reduzir sua carga tributária no cenário internacional, resultando em uma taxa de marcação mais alta e uma diminuição da carga tributária e um aumento da renda.

Metodologia: A metodologia adotada no presente artigo foi a de caráter dedutivo, com a análise de revisão bibliográfica em livros, artigos e periódicos, bem como da legislação internacional pertinente, de onde foram extraídas as conclusões do presente trabalho. Quanto ao método de procedimento, utilizar-se-á o monográfico, o qual se destaca por sua capacidade de examinar o fenômeno escolhido em profundidade, observando todos os fatores que o influenciaram, analisando-os em todos os seus aspectos.

Resultados: Resta evidente que o planejamento tributário é extremamente benéfico para o aumento do crescimento econômico das empresas multinacionais. O investimento em planejamento tributário aumenta a possibilidade de redução da carga tributária no mercado internacional, e consequentemente majorando a receita dessas empresas. Da mesma forma, o benefício do planejamento tributário não atinge somente as empresas multinacionais, mas também os países que celebram tratados internacionais que visam a tributação e albergam essas empresas também se beneficiam, uma vez que as empresas neles instaladas produzem desenvolvimento econômico, social e geram empregos.

Contribuições: assume relevância, o presente artigo, no sentido de explanar sobre o conceito, características e a aplicação da tributação internacional e como ela vem sendo utilizada no século XXI, principalmente pelas empresas multinacionais, que possuem companhias em países distintos. Com a análise das regras de tributação internacional, bem como os tratados celebrados entre alguns países, pode-se analisar a estratégia dessas empresas na alocação de recursos e estrutura para buscar uma otimização na incidência tributária, o que trará maior rentabilidade e crescimento para as mesmas, beneficiando o país em que estiverem situadas. Portanto, compreender as melhores estratégias para o planejamento tributário internacional das empresas multinacionais contribui para sua melhor aplicação técnica pelos empresários.

Palavras-chave:     Mercado        Internacional;            Tributação     Internacional; Empresas Multinacionais. Planejamento Tributário.

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