{"id":55153,"date":"2024-05-09T13:37:59","date_gmt":"2024-05-09T16:37:59","guid":{"rendered":"https:\/\/tributanaotributa.com.br\/?p=55153"},"modified":"2025-11-02T10:13:38","modified_gmt":"2025-11-02T13:13:38","slug":"a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social","status":"publish","type":"post","link":"https:\/\/tributanaotributa.com.br\/en\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/","title":{"rendered":"The taxation of the conversion of a foreign loan into share capital"},"content":{"rendered":"
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
IOF\/C\u00e2mbio sobre empr\u00e9stimo externo<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Tratando-se de “opera\u00e7\u00e3o de cr\u00e9dito externo” (m\u00fatuo tomado no exterior em moeda estrangeira), a legisla\u00e7\u00e3o expressamente exclui a incid\u00eancia do IOF\/Cr\u00e9dito, mas possibilita a incid\u00eancia do IOF\/C\u00e2mbio (art. 2\u00b0, \u00a72\u00b0, RIOF\/07). Desde 2022, a al\u00edquota encontra-se zerada, independentemente do prazo de perman\u00eancia do Pa\u00eds (art. 15-B, XI e XII e art. 15-C, I, RIOF\/07).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
Opera\u00e7\u00f5es simb\u00f3licas ou simult\u00e2neas de c\u00e2mbio-1<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Embora n\u00e3o implique fluxo de recursos, o Fisco vislumbrava a incid\u00eancia tribut\u00e1ria das opera\u00e7\u00f5es simb\u00f3licas ou simult\u00e2neas de c\u00e2mbio (devolu\u00e7\u00e3o do empr\u00e9stimo e ingresso de capital social ao mesmo tempo; SC Cosit 597\/17).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
Opera\u00e7\u00f5es simb\u00f3licas ou simult\u00e2neas de c\u00e2mbio-2<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

A jurisprud\u00eancia judicial tem acompanhado tal entendimento (Tema StJ 388, RESP 1.671.357). No passado, as opera\u00e7\u00f5es simult\u00e2neas de devolu\u00e7\u00e3o do empr\u00e9stimo e ingresso de capital social, quando exigida pela legisla\u00e7\u00e3o cambial, poderiam gerar a incid\u00eancia do IOF\/C\u00e2mbio. Atualmente, aplica-se a al\u00edquota zero (art. 15-B, XVIII, RIOF\/07).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
Capitaliza\u00e7\u00e3o dos juros incorridos<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

Eventuais juros sobre os empr\u00e9stimos j\u00e1 incorridos e ainda n\u00e3o pagos, se convertidos em capital social, ficar\u00e3o sujeitos \u00e0 incid\u00eancia: (i) do IRRF (em geral, 15%; tratando-se de jurisdi\u00e7\u00e3o de baixa tributa\u00e7\u00e3o, 25%; acordos internacionais celebrado com Brasil podem limitar a incid\u00eancia); e (ii) do IOF\/C\u00e2mbio), sendo que diante de opera\u00e7\u00f5es simult\u00e2neas de c\u00e2mbio, dever\u00e1 ser aplicada a mesma incid\u00eancia do principal.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t
N\u00e3o capitaliza\u00e7\u00e3o dos juros incorridos<\/strong><\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

A n\u00e3o capitaliza\u00e7\u00e3o dos juros j\u00e1 incorridos pode configurar perd\u00e3o em favor da empresa mutu\u00e1ria brasileira. Tal fen\u00f4meno pode ensejar discuss\u00e3o com o Fisco sobre a incid\u00eancia de IRPJ\/CSLL e de PIS\/Confins (SC Cosit 176\/18, ac. 3201-007.163). Trata-se de tema controvertido.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"

Incid\u00eancia de IOF, de IRRF e tratamento dos juros capitalizados, bem como dos juros perdoados<\/p>","protected":false},"author":2,"featured_media":55498,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[332],"tags":[],"class_list":["post-55153","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tributaounaotributa"],"yoast_head":"\nConvers\u00e3o empr\u00e9stimo capital: tributa\u00e7\u00e3o e incid\u00eancia fiscal<\/title>\n<meta name=\"description\" content=\"Saiba como ocorre a tributa\u00e7\u00e3o na convers\u00e3o de empr\u00e9stimo externo em capital social, incluindo IOF, IRRF e PIS\/Cofins.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tributanaotributa.com.br\/en\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Convers\u00e3o empr\u00e9stimo capital: tributa\u00e7\u00e3o e incid\u00eancia fiscal\" \/>\n<meta property=\"og:description\" content=\"Saiba como ocorre a tributa\u00e7\u00e3o na convers\u00e3o de empr\u00e9stimo externo em capital social, incluindo IOF, IRRF e PIS\/Cofins.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/tributanaotributa.com.br\/en\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/\" \/>\n<meta property=\"og:site_name\" content=\"Tributa N\u00e3o Tributa\" \/>\n<meta property=\"article:published_time\" content=\"2024-05-09T16:37:59+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-02T13:13:38+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2024\/05\/5pontossobre.png\" \/>\n\t<meta property=\"og:image:width\" content=\"465\" \/>\n\t<meta property=\"og:image:height\" content=\"500\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"F\u00e1bio Piovesan Bozza\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"F\u00e1bio Piovesan Bozza\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/\"},\"author\":{\"name\":\"F\u00e1bio Piovesan Bozza\",\"@id\":\"https:\/\/tributanaotributa.com.br\/#\/schema\/person\/460dcf1d815adf0fb9667b907e738d0e\"},\"headline\":\"A tributa\u00e7\u00e3o da convers\u00e3o de empr\u00e9stimo externo em capital social\",\"datePublished\":\"2024-05-09T16:37:59+00:00\",\"dateModified\":\"2025-11-02T13:13:38+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/\"},\"wordCount\":332,\"publisher\":{\"@id\":\"https:\/\/tributanaotributa.com.br\/#organization\"},\"image\":{\"@id\":\"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2024\/05\/5pontossobre.png\",\"articleSection\":[\"Tributa ou n\u00e3o tributa?\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/\",\"url\":\"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/\",\"name\":\"Convers\u00e3o empr\u00e9stimo capital: tributa\u00e7\u00e3o e incid\u00eancia fiscal\",\"isPartOf\":{\"@id\":\"https:\/\/tributanaotributa.com.br\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2024\/05\/5pontossobre.png\",\"datePublished\":\"2024-05-09T16:37:59+00:00\",\"dateModified\":\"2025-11-02T13:13:38+00:00\",\"description\":\"Saiba como ocorre a tributa\u00e7\u00e3o na convers\u00e3o de empr\u00e9stimo externo em capital social, incluindo IOF, IRRF e PIS\/Cofins.\",\"breadcrumb\":{\"@id\":\"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/#primaryimage\",\"url\":\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2024\/05\/5pontossobre.png\",\"contentUrl\":\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2024\/05\/5pontossobre.png\",\"width\":465,\"height\":500},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"In\u00edcio\",\"item\":\"https:\/\/tributanaotributa.com.br\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"A tributa\u00e7\u00e3o da convers\u00e3o de empr\u00e9stimo externo em capital social\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/tributanaotributa.com.br\/#website\",\"url\":\"https:\/\/tributanaotributa.com.br\/\",\"name\":\"Tributa N\u00e3o Tributa\",\"description\":\"TNT \u00e9 um blog que descomplica d\u00favidas sobre o que tributa e o que n\u00e3o tributa no dia a dia empresarial.\",\"publisher\":{\"@id\":\"https:\/\/tributanaotributa.com.br\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/tributanaotributa.com.br\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/tributanaotributa.com.br\/#organization\",\"name\":\"Tributa N\u00e3o Tributa\",\"url\":\"https:\/\/tributanaotributa.com.br\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/tributanaotributa.com.br\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2024\/07\/logo-TNT-2024-final.png\",\"contentUrl\":\"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2024\/07\/logo-TNT-2024-final.png\",\"width\":500,\"height\":200,\"caption\":\"Tributa N\u00e3o Tributa\"},\"image\":{\"@id\":\"https:\/\/tributanaotributa.com.br\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/tributanaotributa.com.br\/#\/schema\/person\/460dcf1d815adf0fb9667b907e738d0e\",\"name\":\"F\u00e1bio Piovesan Bozza\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/tributanaotributa.com.br\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/tributanaotributa.com.br\/wp-content\/litespeed\/avatar\/27dd9b3a4e887eb6ab4310a60135b3d7.jpg?ver=1777513625\",\"contentUrl\":\"https:\/\/tributanaotributa.com.br\/wp-content\/litespeed\/avatar\/27dd9b3a4e887eb6ab4310a60135b3d7.jpg?ver=1777513625\",\"caption\":\"F\u00e1bio Piovesan Bozza\"},\"description\":\"F\u00e1bio atua desde 1995 na \u00e1rea tribut\u00e1ria, com passagens por escrit\u00f3rios de renome em Direito Tribut\u00e1rio no Brasil e no exterior. Forte atua\u00e7\u00e3o em temas de consultoria tribut\u00e1ria, reorganiza\u00e7\u00f5es societ\u00e1rias, estrutura\u00e7\u00e3o de investimentos estrangeiros e de investimentos brasileiros no exterior, pre\u00e7os de transfer\u00eancia e contencioso administrativo. Possui s\u00f3lidos conhecimentos na \u00e1rea societ\u00e1ria e cont\u00e1bil. Atuou como Conselheiro Titular da 2\u00aa Se\u00e7\u00e3o de Julgamento do Conselho Administrativo de Recursos Fiscais (CARF).\",\"url\":\"https:\/\/tributanaotributa.com.br\/en\/author\/sperling-advogados\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Convers\u00e3o empr\u00e9stimo capital: tributa\u00e7\u00e3o e incid\u00eancia fiscal","description":"Saiba como ocorre a tributa\u00e7\u00e3o na convers\u00e3o de empr\u00e9stimo externo em capital social, incluindo IOF, IRRF e PIS\/Cofins.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/tributanaotributa.com.br\/en\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/","og_locale":"en_US","og_type":"article","og_title":"Convers\u00e3o empr\u00e9stimo capital: tributa\u00e7\u00e3o e incid\u00eancia fiscal","og_description":"Saiba como ocorre a tributa\u00e7\u00e3o na convers\u00e3o de empr\u00e9stimo externo em capital social, incluindo IOF, IRRF e PIS\/Cofins.","og_url":"https:\/\/tributanaotributa.com.br\/en\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/","og_site_name":"Tributa N\u00e3o Tributa","article_published_time":"2024-05-09T16:37:59+00:00","article_modified_time":"2025-11-02T13:13:38+00:00","og_image":[{"width":465,"height":500,"url":"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2024\/05\/5pontossobre.png","type":"image\/png"}],"author":"F\u00e1bio Piovesan Bozza","twitter_card":"summary_large_image","twitter_misc":{"Written by":"F\u00e1bio Piovesan Bozza","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/#article","isPartOf":{"@id":"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/"},"author":{"name":"F\u00e1bio Piovesan Bozza","@id":"https:\/\/tributanaotributa.com.br\/#\/schema\/person\/460dcf1d815adf0fb9667b907e738d0e"},"headline":"A tributa\u00e7\u00e3o da convers\u00e3o de empr\u00e9stimo externo em capital social","datePublished":"2024-05-09T16:37:59+00:00","dateModified":"2025-11-02T13:13:38+00:00","mainEntityOfPage":{"@id":"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/"},"wordCount":332,"publisher":{"@id":"https:\/\/tributanaotributa.com.br\/#organization"},"image":{"@id":"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/#primaryimage"},"thumbnailUrl":"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2024\/05\/5pontossobre.png","articleSection":["Tributa ou n\u00e3o tributa?"],"inLanguage":"en-US"},{"@type":"WebPage","@id":"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/","url":"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/","name":"Convers\u00e3o empr\u00e9stimo capital: tributa\u00e7\u00e3o e incid\u00eancia fiscal","isPartOf":{"@id":"https:\/\/tributanaotributa.com.br\/#website"},"primaryImageOfPage":{"@id":"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/#primaryimage"},"image":{"@id":"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/#primaryimage"},"thumbnailUrl":"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2024\/05\/5pontossobre.png","datePublished":"2024-05-09T16:37:59+00:00","dateModified":"2025-11-02T13:13:38+00:00","description":"Saiba como ocorre a tributa\u00e7\u00e3o na convers\u00e3o de empr\u00e9stimo externo em capital social, incluindo IOF, IRRF e PIS\/Cofins.","breadcrumb":{"@id":"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/#primaryimage","url":"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2024\/05\/5pontossobre.png","contentUrl":"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2024\/05\/5pontossobre.png","width":465,"height":500},{"@type":"BreadcrumbList","@id":"https:\/\/tributanaotributa.com.br\/a-tributacao-da-conversao-de-emprestimo-externo-em-capital-social\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"In\u00edcio","item":"https:\/\/tributanaotributa.com.br\/"},{"@type":"ListItem","position":2,"name":"A tributa\u00e7\u00e3o da convers\u00e3o de empr\u00e9stimo externo em capital social"}]},{"@type":"WebSite","@id":"https:\/\/tributanaotributa.com.br\/#website","url":"https:\/\/tributanaotributa.com.br\/","name":"Tributa N\u00e3o Tributa","description":"TNT \u00e9 um blog que descomplica d\u00favidas sobre o que tributa e o que n\u00e3o tributa no dia a dia empresarial.","publisher":{"@id":"https:\/\/tributanaotributa.com.br\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/tributanaotributa.com.br\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Organization","@id":"https:\/\/tributanaotributa.com.br\/#organization","name":"Tributa N\u00e3o Tributa","url":"https:\/\/tributanaotributa.com.br\/","logo":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/tributanaotributa.com.br\/#\/schema\/logo\/image\/","url":"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2024\/07\/logo-TNT-2024-final.png","contentUrl":"https:\/\/tributanaotributa.com.br\/wp-content\/uploads\/2024\/07\/logo-TNT-2024-final.png","width":500,"height":200,"caption":"Tributa N\u00e3o Tributa"},"image":{"@id":"https:\/\/tributanaotributa.com.br\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/tributanaotributa.com.br\/#\/schema\/person\/460dcf1d815adf0fb9667b907e738d0e","name":"F\u00e1bio Piovesan Bozza","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/tributanaotributa.com.br\/#\/schema\/person\/image\/","url":"https:\/\/tributanaotributa.com.br\/wp-content\/litespeed\/avatar\/27dd9b3a4e887eb6ab4310a60135b3d7.jpg?ver=1777513625","contentUrl":"https:\/\/tributanaotributa.com.br\/wp-content\/litespeed\/avatar\/27dd9b3a4e887eb6ab4310a60135b3d7.jpg?ver=1777513625","caption":"F\u00e1bio Piovesan Bozza"},"description":"F\u00e1bio atua desde 1995 na \u00e1rea tribut\u00e1ria, com passagens por escrit\u00f3rios de renome em Direito Tribut\u00e1rio no Brasil e no exterior. Forte atua\u00e7\u00e3o em temas de consultoria tribut\u00e1ria, reorganiza\u00e7\u00f5es societ\u00e1rias, estrutura\u00e7\u00e3o de investimentos estrangeiros e de investimentos brasileiros no exterior, pre\u00e7os de transfer\u00eancia e contencioso administrativo. Possui s\u00f3lidos conhecimentos na \u00e1rea societ\u00e1ria e cont\u00e1bil. Atuou como Conselheiro Titular da 2\u00aa Se\u00e7\u00e3o de Julgamento do Conselho Administrativo de Recursos Fiscais (CARF).","url":"https:\/\/tributanaotributa.com.br\/en\/author\/sperling-advogados\/"}]}},"_links":{"self":[{"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/posts\/55153","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/comments?post=55153"}],"version-history":[{"count":1,"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/posts\/55153\/revisions"}],"predecessor-version":[{"id":59658,"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/posts\/55153\/revisions\/59658"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/media\/55498"}],"wp:attachment":[{"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/media?parent=55153"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/categories?post=55153"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/tributanaotributa.com.br\/en\/wp-json\/wp\/v2\/tags?post=55153"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}