{"id":28671,"date":"2025-04-16T14:07:05","date_gmt":"2025-04-16T17:07:05","guid":{"rendered":"https:\/\/williamfreire.com.br\/?p=28671"},"modified":"2026-06-09T18:30:34","modified_gmt":"2026-06-09T18:30:34","slug":"pillar-2-industrias-extrativas","status":"publish","type":"post","link":"https:\/\/adz.technology\/demarest\/pillar-2-industrias-extrativas\/","title":{"rendered":"Pillar 2 &#8211; Ind\u00fastrias Extrativas"},"content":{"rendered":"\n\n                            <iframe allowfullscreen=\"\" scrolling=\"no\" class=\"fp-iframe\" style=\"border: 1px solid lightgray; width: 100%; height: 600px;\" src=\"https:\/\/heyzine.com\/flip-book\/830458a516.html\"><\/iframe>\n                        \n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">A implementa\u00e7\u00e3o do <strong>Pilar 2 da iniciativa BEPS 2.0<\/strong> representa um marco significativo na tributa\u00e7\u00e3o internacional, com <strong>impactos relevantes sobre a estrutura fiscal das empresas multinacionais<\/strong>, inclusive no setor de ind\u00fastrias extrativas. Ainda que o Pilar 1 tenha expressamente exclu\u00eddo os recursos naturais do chamado \u201cMontante A\u201d, o Pilar 2 se aplica de forma ampla, demandando aten\u00e7\u00e3o redobrada dos pa\u00edses e empresas envolvidas com a explora\u00e7\u00e3o de riquezas naturais.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Neste material, <strong>analisamos os principais dispositivos do Pilar 2<\/strong> \u00e0 luz da legisla\u00e7\u00e3o brasileira \u2013 em especial a Lei n\u00ba 15.079\/2024 e a Instru\u00e7\u00e3o Normativa RFB n\u00ba 2.228\/2024 \u2013 com foco nos <strong>desafios e oportunidades para o setor extrativo<\/strong>. Tamb\u00e9m destacamos os mecanismos de mitiga\u00e7\u00e3o de impactos, como a exclus\u00e3o baseada em subst\u00e2ncia e o regime de <em>safe harbor<\/em>, e os riscos envolvidos na aplica\u00e7\u00e3o das regras de <em>top-up tax<\/em>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Nosso objetivo \u00e9 fornecer uma vis\u00e3o t\u00e9cnica, clara e objetiva sobre o tema, contribuindo para a compreens\u00e3o estrat\u00e9gica das novas normas e sua aplica\u00e7\u00e3o pr\u00e1tica no contexto das empresas de minera\u00e7\u00e3o, \u00f3leo e g\u00e1s.<\/p>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-8f761849 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/01\/paulo-honorio-2025.jpg\"><img decoding=\"async\" src=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/01\/paulo-honorio-2025-1024x1024.jpg\" alt=\"\" class=\"wp-image-27843\"\/><\/a><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Paulo Hon\u00f3rio<\/strong><br>S\u00f3cio<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\">\n<figure class=\"wp-block-image size-large\"><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2020\/11\/Bruno-Feitosa-0W1A6440p.jpg\"><img decoding=\"async\" src=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2020\/11\/Bruno-Feitosa-0W1A6440p-1024x1024.jpg\" alt=\"\" class=\"wp-image-25800\"\/><\/a><\/figure>\n\n\n\n<p class=\"has-text-align-center wp-block-paragraph\"><strong>Bruno Feitosa<\/strong><br>Coordenador<\/p>\n<\/div>\n<\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/04\/WFAA_Pillar-2_Industrias-Extrativas-WEB.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Incorporado de Incorporado de Clique e fa\u00e7a o &lt;strong&gt;download do ebook&lt;\/strong&gt; em formato PDF..\"><\/object><a id=\"wp-block-file--media-7608fe7b-d1fc-4c4a-b773-87df817384f5\" href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/04\/WFAA_Pillar-2_Industrias-Extrativas-WEB.pdf\">Clique e fa\u00e7a o <strong>download do ebook<\/strong> em formato PDF<\/a><a href=\"https:\/\/adz.technology\/demarest\/wp-content\/uploads\/2025\/04\/WFAA_Pillar-2_Industrias-Extrativas-WEB.pdf\" class=\"wp-block-file__button\" download aria-describedby=\"wp-block-file--media-7608fe7b-d1fc-4c4a-b773-87df817384f5\">Baixar<\/a><\/div>\n","protected":false},"excerpt":{"rendered":"<p>A implementa\u00e7\u00e3o do Pilar 2 da iniciativa BEPS 2.0 representa um marco significativo na tributa\u00e7\u00e3o internacional, com impactos relevantes sobre a estrutura fiscal das empresas multinacionais, inclusive no setor de ind\u00fastrias extrativas. Ainda que o Pilar 1 tenha expressamente exclu\u00eddo os recursos naturais do chamado \u201cMontante A\u201d, o Pilar 2 se aplica de forma ampla, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":28689,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[36,138],"tags":[],"class_list":["post-28671","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-artigos","category-belo-horizonte"],"acf":[],"_links":{"self":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/28671","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/comments?post=28671"}],"version-history":[{"count":1,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/28671\/revisions"}],"predecessor-version":[{"id":172460,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/posts\/28671\/revisions\/172460"}],"wp:attachment":[{"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/media?parent=28671"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/categories?post=28671"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/adz.technology\/demarest\/wp-json\/wp\/v2\/tags?post=28671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}