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Abstract(s)
Os Estados dependem dos impostos para a boa manutenção do funcionamento dos serviços públicos. Partindo deste princípio, é de amplo conhecimento que as empresas multinacionais, impulsionadas pelo fenómeno da globalização, fragmentam suas atividades pelo globo e utilizam-se de diversos mecanismos de planeamento fiscal com o intuito de verem a sua carga fiscal diminuída. Recentemente a OCDE e a comunidade internacional uniram esforços no combate ao planeamento fiscal, de forma a limitar a concorrência fiscal e as disparidades entre os ordenamentos tributários, tendo sido propostas diversas medidas que entrarão em vigor em breve. Acerca dessa temática, abordarei a análise do instrumento do planeamento fiscal, discorrendo sobre os diversos conceitos existentes, e correlacionando-o com o princípio da autonomia da vontade privada e a liberdade de gestão das empresas. Posteriormente, apresentarei um breve histórico sobre o Plano BEPS da OCDE, bem como, analisarei as recentes medidas propostas no combate a evasão fiscal, nomeadamente, os Pilares 1 e 2 e o BEFIT. Por fim, analisarei alguns pontos acerca da limitação do planeamento fiscal decorrentes das novas medidas fiscais propostas no contexto internacional, a fim de verificar se ainda há espaço para um planeamento fiscal legítimo em meio a uma tendência global em tratá-lo como sendo nocivo ao sistema fiscal.
States depend on taxes to maintain the proper functioning of public services. Based on this principle, it is widely known that multinational corporations, driven by the phenomenon of globalization, fragment their activities around the globe and use various tax planning mechanisms in order to reduce their tax burden. Recently the OECD and the international community have joined efforts to combat tax planning, in order to limit tax competition and the disparities between tax systems and several measures have been proposed that will soon come into force. On this topic, I will analyze the instrument of tax planning, discussing the various existing concepts, and correlating it with the principle of the autonomy of private will and the freedom of management of companies. Afterwards, I will present a brief history about the BEPS Plan of the OECD, as well as analyze the recent measures proposed to combat tax evasion, namely, Pillars 1 and 2 and the BEFIT. Finally, I will analyze some points about the limitation of tax planning arising from the new tax measures proposed in the international tax context, in order to verify if there is still room for a legitimate tax planning amidst a global trend in treating tax planning as completely harmful to the tax system.
States depend on taxes to maintain the proper functioning of public services. Based on this principle, it is widely known that multinational corporations, driven by the phenomenon of globalization, fragment their activities around the globe and use various tax planning mechanisms in order to reduce their tax burden. Recently the OECD and the international community have joined efforts to combat tax planning, in order to limit tax competition and the disparities between tax systems and several measures have been proposed that will soon come into force. On this topic, I will analyze the instrument of tax planning, discussing the various existing concepts, and correlating it with the principle of the autonomy of private will and the freedom of management of companies. Afterwards, I will present a brief history about the BEPS Plan of the OECD, as well as analyze the recent measures proposed to combat tax evasion, namely, Pillars 1 and 2 and the BEFIT. Finally, I will analyze some points about the limitation of tax planning arising from the new tax measures proposed in the international tax context, in order to verify if there is still room for a legitimate tax planning amidst a global trend in treating tax planning as completely harmful to the tax system.
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Keywords
Planeamento fiscal OCDE BEPS Empresas multinacionais Tax Planning Multinational corporations