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Authors
Advisor(s)
Abstract(s)
Com a divulgação pública do caso “Panama Papers” no passado dia três de Abril de dois mil e dezasseis, pôs-se a descoberto uma prática fiscal à escala global, só ao alcance dos mais favorecidos e que lhes permite ocultar e branquear capitais, encobrir operações ilícitas e não raras vezes, reduzir de forma significativa ou mesmo eliminar a tributação sobre as suas operações. Estas práticas de evasão fiscal só acontecem porque a regulamentação internacional é débil e não as pune de forma exemplar. As organizações internacionais como a Organização para a Cooperação e Desenvolvimento Económico (OCDE), o Fundo Monetário Internacional (FMI) e a Comissão Europeia (CE), têm-se esforçado para promover uma maior transparência e empenho na tributação de capitais sobre operações transfronteiriças. A economia mundial está dependente dos fluxos monetários permanentes. Esses fluxos se forem ilícitos podem prejudicar a integridade, a estabilidade e a reputação do sector financeiro e ameaçar o mercado interno dos países e o desenvolvimento internacional.
Cabe ao Sistema Financeiro (SF) adoptar medidas preventivas para responder à entrada de dinheiro ilícito por parte de criminosos ou dos seus cúmplices, é assim necessário que os bancos promovam o maior conhecimento possível dos seus clientes, de modo a reconhecer atempadamente os riscos relacionados com o Branqueamento de Capitais e o Financiamento do Terrorismo.
With the public disclosure of the "Panama Papers" on April 3rd of two thousand and sixteen, a tax practice began on a global scale, only to reach the most favored allowing them to hide and launder money, cover frequent illegal operations and significantly reduce or even eliminate taxation on its operations. These tax evasions only happen because the international guidelines are weak and not punished in an exemplary manner. International organizations such as the Organization for Economic Cooperation and Development (OECD), Fund Monetary International (FMI) and the European Commission (EC), have striven to promote greater transparency and commitment for the taxation of capital on cross-border operations. The world economy is dependent on permanent cash flows. These flows, if unlawful, could harm the integrity, stability and reputation of the financial sector and threaten the countries internal market and international development. It is the financial system that needs to respond and take preventive measures for illicit money by criminals or their accomplices, it is therefore necessary that banks can promote greater knowledge about their clients, in order to timely recognize the risks associated with Money Laundering and Financing of Terrorism.
With the public disclosure of the "Panama Papers" on April 3rd of two thousand and sixteen, a tax practice began on a global scale, only to reach the most favored allowing them to hide and launder money, cover frequent illegal operations and significantly reduce or even eliminate taxation on its operations. These tax evasions only happen because the international guidelines are weak and not punished in an exemplary manner. International organizations such as the Organization for Economic Cooperation and Development (OECD), Fund Monetary International (FMI) and the European Commission (EC), have striven to promote greater transparency and commitment for the taxation of capital on cross-border operations. The world economy is dependent on permanent cash flows. These flows, if unlawful, could harm the integrity, stability and reputation of the financial sector and threaten the countries internal market and international development. It is the financial system that needs to respond and take preventive measures for illicit money by criminals or their accomplices, it is therefore necessary that banks can promote greater knowledge about their clients, in order to timely recognize the risks associated with Money Laundering and Financing of Terrorism.
Description
Mestrado em Fiscalidade
Keywords
Instituições financeiras Gestão do risco Risco de compliance Branqueamento de capitais Financiamento do terrorismo Financial institutions Risk management Compliance risk Money laundering Terrorist financing
Citation
Pernão, J. A. M. (2017) A prevenção do branqueamento de capitais e do financiamento do terrorismo nas instituições financeiras – contributo para o combate ao planeamento fiscal abusivo, à fraude e à evasão fiscal. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/16489