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Advisor(s)
Abstract(s)
A existência de paraísos fiscais coloca em risco a sobrevivência de vários Estados. Sendo um tema com relevância cada vez mais predominante na esfera global.
A nossa dissertação permite uma exposição sobre o combate aos paraísos fiscais. Procurando explorar os mecanismos que podem ser utilizados para mitigar os efeitos nefastos ocasionados pelo recurso a estes territórios fiscalmente mais favoráveis. Vamos destacar os trabalhos desenvolvidos pela Organização para a Cooperação e Desenvolvimento Económico e pela União Europeia, com o desenvolvimento de vários mecanismos de coordenação internacional, principalmente nas trocas de informação a nível fiscal. Em nosso entender estamos perante jurisdições cada vez mais transparentes. A nível nacional, Portugal têm-se demonstrado um interveniente ativo nestas matérias, com a transposição de várias Diretivas.
The existence of “tax havens” puts the survival of several states at risk. This is a topic with currently increased visibility worldwide. Our dissertation will outline the current measures to fight against “tax havens”. Seeking to explore the mechanisms that can be used to decrease the negative effects caused by the resorting to this tax favoured states. We will highlight the work carried out by the Organization for Economic Cooperation Development and the European Union with a development of several international coordination mechanisms, mainly at the level exchange of tax information. In our view, we are facing an increase of the transparent jurisdictions. At the national level, Portugal has shown itself to be active in these matters, with the transposition of several Directives.
The existence of “tax havens” puts the survival of several states at risk. This is a topic with currently increased visibility worldwide. Our dissertation will outline the current measures to fight against “tax havens”. Seeking to explore the mechanisms that can be used to decrease the negative effects caused by the resorting to this tax favoured states. We will highlight the work carried out by the Organization for Economic Cooperation Development and the European Union with a development of several international coordination mechanisms, mainly at the level exchange of tax information. In our view, we are facing an increase of the transparent jurisdictions. At the national level, Portugal has shown itself to be active in these matters, with the transposition of several Directives.
Description
Keywords
Paraísos fiscais Evasão fiscal Concorrência fiscal prejudicial Troca de informações fiscais Beneficiário efetivo Declarações por país Intermediário Organização para a cooperação e Desenvolvimento económico União Europeia Tax havens Tax evasion Harmful tax competition Exchange of tax information Beneficial owner Country-by-country reporting Intermediary Organization for economic cooperation development European Union