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Abstract(s)
Face a uma economia cada vez mais globalizada, e no intuito de fortalecer o mercado interno europeu (nomeadamente face às ameaças de perda de competitividade fiscal), a Comissão Europeia apresentou, em março de 2011, uma proposta de Diretiva relativa à Matéria Coletável Comum Consolidada do Imposto das Sociedades (MCCCIS). O presente estudo procederá a uma análise dos aspetos mais relevantes introduzidos pela referida proposta, incidindo particularmente no exame do impacto ao nível da formação das estruturas económicas no interior da União. Será ainda analisado o impacto da Diretiva no ordenamento jurídico-tributário português, sobretudo ao nível das vantagens e dos inconvenientes introduzidos pela mesma.
In an increasingly globalized economy, and in order to strengthen the internal European market (especially against the threats of loss of tax competitiveness), the European Commission presented, in March 2011, a proposal of the Common Consolidated Corporate Tax Base Directive (CCCTB). This study will conduct an analysis of the most significant aspects introduced by the proposal, focusing particularly on the examination of the impact on the formation of economic structures within the Union. Will be also analyzed the legal and tax implications of the Directive on the Portuguese policy, especially the advantages and disadvantages introduced
In an increasingly globalized economy, and in order to strengthen the internal European market (especially against the threats of loss of tax competitiveness), the European Commission presented, in March 2011, a proposal of the Common Consolidated Corporate Tax Base Directive (CCCTB). This study will conduct an analysis of the most significant aspects introduced by the proposal, focusing particularly on the examination of the impact on the formation of economic structures within the Union. Will be also analyzed the legal and tax implications of the Directive on the Portuguese policy, especially the advantages and disadvantages introduced