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Advisor(s)
Abstract(s)
O criticismo à volta do Princípio da Plena Concorrência tem-se intensificado nos últimos anos, pese embora, no seio da Organização para a Cooperação e Desenvolvimento Económico, os esforços realizados continuem a ter em vista a sua adaptação à nova realidade económica, e não a implementação de alternativas. É neste princípio, pela relevância no combate à transferência de lucros por parte das empresas multinacionais e consequente erosão das bases tributáveis, que reside o cerne da presente dissertação. São apresentadas as alternativas que têm vindo a ser apontadas, e feita uma análise da sua viabilidade no contexto atual. A Comissão Europeia tem vindo, com as suas Decisões acerca de alguns acordos prévios de preços de transferência celebrados entre as administrações tributárias dos seus Estados-Membros e determinados grupos multinacionais, a construir um Princípio da Plena Concorrência decorrente dos Tratados e que se impõem aos Estados-Membros, independentemente de qualquer adoção nas suas legislações nacionais. Contudo, avançou em 2016 com a proposta para a implementação de uma Matéria Coletável Comum Consolidada do Imposto sobre as Sociedades, o que poderá ser visto como uma tentativa de abandono do atual sistema de tributação das sociedades, pelo menos ao nível da União Europeia. De qualquer dos modos, parece-nos que o Princípio da Plena Concorrência e o tratamento das empresas integradas num grupo multinacional como entidades independentes, que regula os preços de transferência, continuará a ser o paradigma da tributação internacional dos rendimentos das empresas multinacionais.
The criticism around the Arm’s Length Principle has intensified over the last years, even though the efforts, within the Organization for Economic Co-operation and Development, continue to keep looking to adapt it to the new economic reality, and not to implement alternatives. It is in this principle, and in its relevance to combat the transfer of profits by the multinational companies and consequent erosion of the taxable bases, that lies the heart of this dissertation. We present the alternatives that have been pointed, and analyse their feasibility in the current context. The European Commission has, with its Decisions on certain transfer pricing agreements concluded between the tax administrations of its Member States and certain multinational groups, to construct an Arm’s Length Principle that arises from the Treaties and which is binding on the Member States, Independently of any adoption in their national legislation. However, in 2016 the European Comission advanced with the proposal for the implementation of a Consolidated Common Corporate Tax Base, which could be seen as an attempt to abandon the current corporate tax system, at least at European Union level. Either way, it seems to us that Arm’s Length Principle and the treatment of companies integrated in a multinational group as independent entities, which regulates transfer pricing, will continue to be the paradigm of international taxation of incomes of multinational companies.
The criticism around the Arm’s Length Principle has intensified over the last years, even though the efforts, within the Organization for Economic Co-operation and Development, continue to keep looking to adapt it to the new economic reality, and not to implement alternatives. It is in this principle, and in its relevance to combat the transfer of profits by the multinational companies and consequent erosion of the taxable bases, that lies the heart of this dissertation. We present the alternatives that have been pointed, and analyse their feasibility in the current context. The European Commission has, with its Decisions on certain transfer pricing agreements concluded between the tax administrations of its Member States and certain multinational groups, to construct an Arm’s Length Principle that arises from the Treaties and which is binding on the Member States, Independently of any adoption in their national legislation. However, in 2016 the European Comission advanced with the proposal for the implementation of a Consolidated Common Corporate Tax Base, which could be seen as an attempt to abandon the current corporate tax system, at least at European Union level. Either way, it seems to us that Arm’s Length Principle and the treatment of companies integrated in a multinational group as independent entities, which regulates transfer pricing, will continue to be the paradigm of international taxation of incomes of multinational companies.
Description
Mestrado em Fiscalidade
Keywords
Princípio da Plena Concorrência Preços de Transferência Ativos Intangíveis Tributação das Sociedades Fórmula de Repartição Arm’s Length Principle Transfer Pricing Intangible Assets Formulary Apportionment Corporate Taxation