Loading...
Publication
A nova era da tributação global : impactos do pilar II nos preços de transferência e a repartição formulaica como alternativa na avaliação de ativos intangíveis
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 785.78 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A presente dissertação propõe uma análise sobre a integração do Pilar II no paradigma global, focando-se nas medidas de combate ao planeamento fiscal abusivo. O estudo destaca como a digitalização da economia alterou de forma significativa a tributação internacional. Neste contexto, emerge a repartição formulaica como uma solução promissora para enfrentar os desafios impostos pelos ativos intangíveis digitais, promovendo uma justa distribuição da carga tributária. Adicionalmente, a dissertação enfatiza a importância de uniformizar as normas fiscais dos Estados-Membros da OCDE, apontando os problemas e dúvidas geradas pela implementação do Pilar II. A abordagem crítica adotada evidencia as contradições e as incoerências da legislação fiscal atual, que favorecem a evasão fiscal e comprometem a confiança dos cidadãos no sistema fiscal. Ao discutir as exigências regulatórias e as estratégias fiscais, a dissertação oferece uma visão holística das transformações necessárias para garantir um ambiente tributário mais justo e eficiente a nível mundial.
The present dissertation proposes an in-depth analysis of the integration of Pillar II into the global paradigm, focusing on measures to combat abusive tax planning. The study highlights how the digitization of the economy has significantly altered international taxation. In this context, formulaic apportionment emerges as a promising solution to address the challenges posed by digital intangible assets, promoting a fair distribution of the tax burden. Additionally, the dissertation emphasizes the importance of harmonizing the tax rules of OECD Member States, pointing out the issues and uncertainties generated by the implementation of Pillar II. The critical approach adopted highlights the contradictions and inconsistencies of the current tax legislation, which favor tax evasion and compromise citizens' trust in the tax system. By discussing regulatory requirements and tax strategies, the dissertation offers a holistic view of the necessary transformations to ensure a fairer and more efficient global tax environment.
The present dissertation proposes an in-depth analysis of the integration of Pillar II into the global paradigm, focusing on measures to combat abusive tax planning. The study highlights how the digitization of the economy has significantly altered international taxation. In this context, formulaic apportionment emerges as a promising solution to address the challenges posed by digital intangible assets, promoting a fair distribution of the tax burden. Additionally, the dissertation emphasizes the importance of harmonizing the tax rules of OECD Member States, pointing out the issues and uncertainties generated by the implementation of Pillar II. The critical approach adopted highlights the contradictions and inconsistencies of the current tax legislation, which favor tax evasion and compromise citizens' trust in the tax system. By discussing regulatory requirements and tax strategies, the dissertation offers a holistic view of the necessary transformations to ensure a fairer and more efficient global tax environment.
Description
Keywords
Tributação global Pilar II Preços de transferência Repartição formulaica Ativos intangíveis Economia digital Planeamento fiscal Global taxation Pillar II Transfer pricing Formulary apportionment Intangible assets Digital economy Tax planning
Pedagogical Context
Citation
Publisher
CC License
Without CC licence