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Authors
Advisor(s)
Abstract(s)
A fiscalidade está cada vez mais internacionalizada, pretendendo-se, por este motivo, uma maior harmonização das regras da mesma. O combate à elisão fiscal tornou-se fundamental, principalmente em tempos de crise, visto que a mesma provoca a erosão das bases fiscais e uma grande perda das receitas, acabando por ser compensada pelos restantes contribuintes.
Os organismos internacionais, como a OCDE, juntamente com o G20, são responsáveis pela execução do seu programa BEPS «Base Erosion and Profit Shifting», composto por um conjunto de ações que abrangem situações abusivas, normalmente utilizadas pelas multinacionais, que se querem frustradas mediante várias recomendações conceptuais, testes e técnicas de controlo relativo às normas específicas e gerais antiabuso.
Os organismos europeus como a Comissão Europeia, o Conselho Europeu e o TJUE são essenciais nesta matéria, visto que os mesmos juntamente com estes organismos internacionais supramencionados são responsáveis pela criação de recomendações e pela elaboração de estudos com técnicos especialistas que nos ajudam a perceber melhor a forma de evitar este fenómeno.
As práticas legais de planeamento fiscal encontram os seus limites nas ações «extra legem» e «contra legem»
Taxation is becoming more and more internationalized, and for this reason a greater harmonization of its rules is being sought. The fight against tax avoidance has become fundamental, especially in times of crisis, as it causes the erosion of tax bases and a great loss of revenue, which is eventually compensated by the remaining taxpayers. International bodies, such as the OECD, together with the G20, are responsible for implementing the BEPS programme "Base Erosion and Profit Shifting", consisting of a set of actions covering abusive situations, normally used by multinationals, which are to be countered by means of various conceptual recommendations, tests and control techniques relating to specific and general anti-abuse standards. European bodies such as the European Commission, the European Council and the CJEU are essential in this matter, as they, together with the aforementioned international bodies are responsible for the creation of recommendations, the drafting of expert studies with technical experts, which help us to better understand how to avoid this phenomenon. Legal tax planning practices find their limits in «extra legem» and in «contra legem» actions.
Taxation is becoming more and more internationalized, and for this reason a greater harmonization of its rules is being sought. The fight against tax avoidance has become fundamental, especially in times of crisis, as it causes the erosion of tax bases and a great loss of revenue, which is eventually compensated by the remaining taxpayers. International bodies, such as the OECD, together with the G20, are responsible for implementing the BEPS programme "Base Erosion and Profit Shifting", consisting of a set of actions covering abusive situations, normally used by multinationals, which are to be countered by means of various conceptual recommendations, tests and control techniques relating to specific and general anti-abuse standards. European bodies such as the European Commission, the European Council and the CJEU are essential in this matter, as they, together with the aforementioned international bodies are responsible for the creation of recommendations, the drafting of expert studies with technical experts, which help us to better understand how to avoid this phenomenon. Legal tax planning practices find their limits in «extra legem» and in «contra legem» actions.
Description
Mestrado em Fiscalidade
Keywords
Elisão fiscal BEPS Planeamento fiscal agressivo e abusivo Diretiva ATAD 1 e 2 Normas antiabuso Tax avoidance BEPS Anti Abuse Rules (Anti tax avoidance directive) ATAD directive 1 and 2
Citation
Guimarães, R. Y. (2022) Normas antielisivas e a sua expressão em Portugal (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15649