A TRIBUTAÇÃO DIRETA E INDIRETA BRASILEIRA E A DUPLA TRIBUTAÇÃO DIRETA INTERNACIONAL SOBRE O CRÉDITO DE CARBONO NAS EMPRESAS

Abstract

The Contemporary Society came upon with the global climate changes such as, increasing of the global temperature, natural phenomana which happened with less intensity in the past, increasing of sea s level, earthquakes, overflowings and tornatos in the end of 70 s where of the First Convention on Climate Change. In the end of 1980 s, the United Nations and the World Meteorological Organization created the Intergovernment Panel on Climate Change to discuss these changes, and the most important agenda is the Kyoto s Protocol, which establish that the developed contries, related in the Anex I from this protocol, have do reduce between 2008 and 2012 the level of emisson of greenhouse smoke in 5,2% compared to the levels in 1990. Using this reduction by the implementation and the acceptance of the Clean Mecanism of Delevopment are created the Certified Emission Reductions (CER) which will be negociated between the Brazilian companies and the companies settled in the nations included in the Protocol. However, it is contoversy the judicial classification given to the CER in Brazil and, consequently, the accouting treatment used to tax directly and indirectly the Carbon Credits and what are the possibilities to avoid its the Double Taxation. And, by these reality, this is the challange that it will pretend to solve.