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Abstract(s)
A presente dissertação parte da análise do Pilar II (“GloBE”) da OCDE e, em particular, das respetivas regras destinadas a assegurar uma taxa de tributação efetiva mínima, tais como a “income inclusion rule” e a “subject to tax rule”. Nesse sentido, procedemos a uma apresentação geral do GloBE da OCDE, explicamos cada uma das respetivas regras e procedemos a uma apreciação global onde se reflete sobre a ordem de prioridade das regras, sobre questões atinentes à segurança e certeza jurídica e, bem assim, à compatibilidade das regras com o direito da União Europeia e a Organização Mundial do Comércio.
Posteriormente, deslocamos a nossa análise para o plano do direito nacional, identificando um conjunto de normas do Código do Imposto sobre o Rendimento das Pessoas Coletivas, Estatuto dos Benefícios Fiscais e Código do Imposto sobre o Rendimento das Pessoas Singulares, especificamente o regime do Residente Não Habitual que podem levar a que os seus beneficiários possam ser alvo de medidas aprovadas na sequência da adoção do GloBE. Finalmente, apresentamos uma proposta de solução que permitirá aos sujeitos passivos evitar a aplicação, noutros Estados, das regras GloBE, acima referidas, sem um qualquer prejuízo para o erário público.
This dissertation starts from an analysis of the OECD Pillar II (“GloBE”) and, in particular, of the rules to ensure a minimum effective tax rate, such as the “income inclusion rule” and the “subject to tax rule”. In this context, we provide a bird’s eye view on the OECD GloBE project, explaining each of its rules, and proceeding with an overall assessment on the order of priority of the rules, on issues regarding legal certainty as well as in what concerns the compatibility of the rules with EU and WTO law. We subsequently moved on to domestic law, identifying a set of rules from the Corporate Income Tax Code, the Tax Benefits Statute and the Personal Income Tax Code, and specifically the Non-Resident Tax regime. We concluded that there are some rules that, if not amended, will lead its beneficiaries to be targeted by the GloBE rules. Finally, we propose a clause that would enable Portuguese residents to avoid the application of the above mentioned GloBE rules in other States without prejudice to the State Treasury.
This dissertation starts from an analysis of the OECD Pillar II (“GloBE”) and, in particular, of the rules to ensure a minimum effective tax rate, such as the “income inclusion rule” and the “subject to tax rule”. In this context, we provide a bird’s eye view on the OECD GloBE project, explaining each of its rules, and proceeding with an overall assessment on the order of priority of the rules, on issues regarding legal certainty as well as in what concerns the compatibility of the rules with EU and WTO law. We subsequently moved on to domestic law, identifying a set of rules from the Corporate Income Tax Code, the Tax Benefits Statute and the Personal Income Tax Code, and specifically the Non-Resident Tax regime. We concluded that there are some rules that, if not amended, will lead its beneficiaries to be targeted by the GloBE rules. Finally, we propose a clause that would enable Portuguese residents to avoid the application of the above mentioned GloBE rules in other States without prejudice to the State Treasury.
Description
Keywords
Enquadramento Impostos diretos GloBE Tributação efetiva mínima Framework Direct Taxation Minimum effective tax rate