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Riscos e incertezas na implementação do imposto mínimo global em angola
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Cônscios das inúmeras transformações que a tributação internacional tem sofrido hodiernamente, propusemo-nos, com a presente dissertação, dar destaque aos riscos e incertezas que podem advir da implementação das regras modelos do GloBE, especificamente no que diz respeito à introdução do Imposto Mínimo Global, no quadro dos benefícios fiscais em Angola. Esta surge numa tentativa de dar resposta às práticas fiscais abusivas, de transferência de lucros e erosão da base tributável, que acabam por permitir aos contribuintes pagarem menos ou não pagarem qualquer imposto. Principalmente as multinacionais, que dispõem de vários recursos para o efeito. Neste sentido, a presente dissertação procurou, metodologicamente, explorar as consequências jurídico-práticas da implementação desta medida de condão internacional, explorando documentos internacionais e nacionais inerentes à implementação do Imposto Mínimo Global em Angola.
Aware of the numerous transformations that international taxation has undergone in recent times, we set out, with this dissertation, to highlight the risks and uncertainties that may arise from the implementation of the GloBE Model Rules, specifically concerning the introduction of the Global Minimum Tax within the framework of tax benefits in Angola. This initiative emerges as an attempt to address abusive tax practices, profit shifting, and base erosion, which ultimately allow taxpayers to pay less or no tax at all, particularly multinational corporations that have greater resources for this purpose. In this regard, this dissertation has methodologically sought to explore the legal and practical consequences of implementing this internationally driven measure, analyzing both international and national documents related to the implementation of the Global Minimum Tax in Angola.
Aware of the numerous transformations that international taxation has undergone in recent times, we set out, with this dissertation, to highlight the risks and uncertainties that may arise from the implementation of the GloBE Model Rules, specifically concerning the introduction of the Global Minimum Tax within the framework of tax benefits in Angola. This initiative emerges as an attempt to address abusive tax practices, profit shifting, and base erosion, which ultimately allow taxpayers to pay less or no tax at all, particularly multinational corporations that have greater resources for this purpose. In this regard, this dissertation has methodologically sought to explore the legal and practical consequences of implementing this internationally driven measure, analyzing both international and national documents related to the implementation of the Global Minimum Tax in Angola.
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Tributação-internacional Incentivos-fiscais Riscos e incertezas International taxation Tax incentives Risks and uncertainties
Contexto Educativo
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Licença CC
Sem licença CC