| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 760.81 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
Na análise da problemática dos paraísos fiscais e, consequentemente, do planeamento fiscal destaca-se como elemento central a prática de atos que visam, primordialmente, a poupança fiscal ou a minimização dos encargos fiscais. Esta dissertação visa proporcionar uma visão abrangente das implicações económicas, sociais e éticas implícitas na utilização de estratégias voltadas para essa poupança, seja através dos paraísos fiscais e de práticas de planeamento fiscal, quer seja lícito, abusivo ou ilegal. Ao analisar a temática dos paraísos fiscais, é fundamental compreender, antes de mais, a sua definição, as caraterísticas e as consequências que estes acarretam, mencionando a importância da OCDE na identificação dos demais e ainda o seu papel, juntamente com a UE, no combate a essas práticas. Por fim, e num contexto nacional, será analisado o caso paradigmático do regime do Centro Internacional de Negócios da Madeira, observando as suas características e alterações nos vários regimes. Importa referir que este regime não se configura como paraíso fiscal, mas sim como um auxílio fiscal que promove o desenvolvimento económico regional, que foi aprovado pela Comissão Europeia, com os devidos condicionalismos.
Abstract: In the analysis of the problem of tax havens and, consequently, tax planning, the central element highlighted is the practice of acts primarily aimed at tax savings or the minimization of tax burdens. This dissertation aims to provide a comprehensive overview of the economic, social, and ethical implications implicit in the use of strategies focused on such savings, whether through tax havens or practices of tax planning, whether legal, abusive, or illegal. When examining the theme of tax havens, it is essential to first understand their definition, characteristics, and the consequences they entail, mentioning the importance of the OECD in identifying them and its role, along with the EU, in combating these practices. Finally, in a national context, the paradigmatic case of the International Business Centre of Madeira’s regime will be analyzed, observing its characteristics and changes in the various regimes. It is important to note that this regime is not a tax haven, but rather a state aid that promotes regional economic development, which has been approved by the European Commission, with the necessary conditions.
Abstract: In the analysis of the problem of tax havens and, consequently, tax planning, the central element highlighted is the practice of acts primarily aimed at tax savings or the minimization of tax burdens. This dissertation aims to provide a comprehensive overview of the economic, social, and ethical implications implicit in the use of strategies focused on such savings, whether through tax havens or practices of tax planning, whether legal, abusive, or illegal. When examining the theme of tax havens, it is essential to first understand their definition, characteristics, and the consequences they entail, mentioning the importance of the OECD in identifying them and its role, along with the EU, in combating these practices. Finally, in a national context, the paradigmatic case of the International Business Centre of Madeira’s regime will be analyzed, observing its characteristics and changes in the various regimes. It is important to note that this regime is not a tax haven, but rather a state aid that promotes regional economic development, which has been approved by the European Commission, with the necessary conditions.
Description
Dissertação de Mestrado em Fiscalidade
Keywords
Paraísos Fiscais Regimes Fiscais Preferenciais Planeamento Fiscal Zona Franca da Madeira Auxílios de Estado
Citation
Pinto, S. V. (2024) Os paraísos fiscais face ao planeamento fiscal. [Dissertação de mestrado, Instituto Superior de Contabilidade e Administração de Lisboa]. Repositório Científico do Instituto Politécnico de Lisboa. http://hdl.handle.net/10400.21/17370