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Authors
Advisor(s)
Abstract(s)
Nos últimos anos, temos vindo a caminhar num sentido de melhorar a justiça na
tributação das empresas, essencialmente as grandes empresas multinacionais. A OCDE tem
vindo a desenvolver um conjunto de medidas que garanta que as empresas paguem uma taxa
efetiva mínima de imposto sobre os seus rendimentos, a um nível global. Nasceu assim o
Pilar II da OCDE, que a União Europeia decidiu implementar através da Diretiva 2022/2523
do Conselho relativa à garantia de um nível mínimo mundial de tributação para os grupos de
empresas multinacionais e grandes grupos nacionais na União.
A presente dissertação centra-se na análise de um dos elementos do regime desta
diretiva, a saber, a exclusão de rendimentos com base na substância. Desta forma, tomamos
como ponto de partida o modo de funcionamento da fórmula e, em particular, a interpretação
de duas expressões: i) custos de folha de pagamento elegíveis e ii) ativos tangíveis elegíveis.
Dentro da determinação destes conceitos, iremos inevitavelmente identificar falhas que
podem pôr em causa o objetivo traçado pela diretiva.
Por fim, e tendo em conta que os benefícios fiscais se encontram atualmente
desenhados com base em deduções e créditos fiscais, pretendemos demonstrar de que forma é
que a diretiva pode influenciar e “neutralizar” os efeitos dos benefícios atualmente existentes
e apresentamos, igualmente, sugestões de modificação aos benefícios atuais e propostas de
criação de novos benefícios.
In recent years, we have been working towards improving fairness in corporate taxation, particularly for large multinational companies. The OECD has been developing a set of measures to ensure that companies pay a minimum effective tax rate on their income at a global level. This has led to the creation of OECD Pillar II, which the European Union has decided to implement through Council Directive 2022/2523, ensuring a global minimum level of taxation for multinational and large domestic corporate groups in the Union. This dissertation focuses on analyzing one element of this directive, namely the exclusion of income based on substance. We will examine how the formula works and the interpretation of two expressions, i) eligible payroll costs and ii) eligible tangible assets. Through this analysis, we will identify flaws that may jeopardize the directive's objectives. Furthermore, as current tax benefits are based on deductions and tax credits, we intend to demonstrate how the directive can influence and "neutralize" the effects of these benefits. We will also provide recommendations to modify current benefits and propose the creation of new ones.
In recent years, we have been working towards improving fairness in corporate taxation, particularly for large multinational companies. The OECD has been developing a set of measures to ensure that companies pay a minimum effective tax rate on their income at a global level. This has led to the creation of OECD Pillar II, which the European Union has decided to implement through Council Directive 2022/2523, ensuring a global minimum level of taxation for multinational and large domestic corporate groups in the Union. This dissertation focuses on analyzing one element of this directive, namely the exclusion of income based on substance. We will examine how the formula works and the interpretation of two expressions, i) eligible payroll costs and ii) eligible tangible assets. Through this analysis, we will identify flaws that may jeopardize the directive's objectives. Furthermore, as current tax benefits are based on deductions and tax credits, we intend to demonstrate how the directive can influence and "neutralize" the effects of these benefits. We will also provide recommendations to modify current benefits and propose the creation of new ones.
Description
Keywords
Planeamento fiscal União Europeia Certeza e segurança jurídica Enquadramento Impostos diretos GloBE BEPS Tributação efetiva mínima Pilar II Substância mínima Rendimentos empresariais Ativos tangíveis Custos de folha salarial Benefícios fiscais Tax planning European Union Legal certainty Framework Direct taxes Minimum effective tax rate Minimum substance Company income Tangible assets Payroll costs Tax incentives