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Advisor(s)
Abstract(s)
A (r)evolução tecnológica sem precedentes leva-nos a uma interação entre o mundo real e o mundo virtual, com um impacto profundo e expressivo no domínio da fiscalidade. Os meios de pagamento e investimento alternativos, os denominados criptoativos, são uma nova realidade na era digital. Apresentam um grande potencial para estimular a atividade económica e a inovação, mas também comportam o risco de comprometer a transparência e de facilitar condutas fiscais ilícitas como a evasão ou a fraude fiscal. O acesso à informação sobre os rendimentos auferidos e os bens detidos no estrangeiro pelos contribuintes residentes é fundamental para as autoridades fiscais. O intercâmbio automático de informações sobre contribuintes que exerçam operações transfronteiriças em matéria de criptoativos representa uma componente essencial para as administrações fiscais.
The unprecedented technological (r)evolution leads us to an interaction between the real and the virtual world, with a profound and expressive impact in the field of taxation. Alternative means of payment and investment, the so-called crypto-assets, are a new reality in the digital age. They have great potential to stimulate economic activity and innovation, but they also carry the risk of compromising transparency and facilitating illicit tax conduct such as tax avoidance or evasion. Access to information on income earned and assets held abroad by resident taxpayers is fundamental for tax authorities. The automatic exchange of information on taxpayers engaged in cross-border crypto-assets operations represents an essential component for tax administrations.
The unprecedented technological (r)evolution leads us to an interaction between the real and the virtual world, with a profound and expressive impact in the field of taxation. Alternative means of payment and investment, the so-called crypto-assets, are a new reality in the digital age. They have great potential to stimulate economic activity and innovation, but they also carry the risk of compromising transparency and facilitating illicit tax conduct such as tax avoidance or evasion. Access to information on income earned and assets held abroad by resident taxpayers is fundamental for tax authorities. The automatic exchange of information on taxpayers engaged in cross-border crypto-assets operations represents an essential component for tax administrations.
Description
Keywords
Criptoativos Transparência Condutas fiscais ilícitas Intercâmbio de informações Crypto-assets Transparency Illicit tax practices Exchange of information