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No início de 2014, o nosso sistema fiscal foi alvo de uma grande reforma quanto à tributação das empresas. Como objetivos apontaram-se a promoção da competitividade, o crescimento económico, a simplificação, a eficiência do sistema tributário nacional e, consequentemente, a atração do investimento internacional. A presente tese tem por base a análise do desenvolvimento de um regime específico de eliminação da dupla tributação económica internacional – o regime de Participation Exemption –, em relação ao qual se procurará suscitar os seus problemas e sublinhar as suas vantagens.
In the beginning of 2014 our tax system underwent a major renovation in relation to the taxation of businesses. Its main goals were to promote competitiveness, economic growth, simplification, the efficiency of the national tax system as well as the attraction of international investment. This thesis aims to analyze the development of a specific regime of elimination of international double taxation - the Participation Exemption regime – whilst raising its issues and emphasizing its advantages.
In the beginning of 2014 our tax system underwent a major renovation in relation to the taxation of businesses. Its main goals were to promote competitiveness, economic growth, simplification, the efficiency of the national tax system as well as the attraction of international investment. This thesis aims to analyze the development of a specific regime of elimination of international double taxation - the Participation Exemption regime – whilst raising its issues and emphasizing its advantages.