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Abstract(s)
Quase tudo na tributação internacional, as preocupações, necessidades e adaptações na legislação interna dos Estados e em geral no mundo fiscal, estão em constante mudança. Com esta temática abordarei todo o trabalho da OCDE desde o início até à atualidade e as implicações da implementação dos objetivos do Pilar 2. A OCDE formou um grupo, o G20, que desenvolveu o Pilar 1 e o Pilar 2, repletos de metas para findar com a evasão fiscal. Contudo e antes de avançar, é importante apresentar de uma forma breve a história que está por trás do G20 e todo o contexto. Posteriormente, falarei sobre as conexões entre os respetivos pilares, incidindo principalmente no Pilar 2. A Tributação Digital será o tema principal que abordarei, assim como as suas implicações. A implementação das soluções apontadas no quadro inclusivo do Pilar 2 estão repletas de mecanismos técnicos que serão analisados, como a RIR, RPS, RSO e RST. Em seguida, irei descrever a legislação e os mecanismos que precisarão de alterações, reformas ou serem criados de raiz, no que diz respeito à máquina fiscal ao nível europeu. Como conclusão, farei algumas reflexões e especulações sobre as fragilidades que não puderam ser superadas com o Acordo Fiscal Global. E apreciarei o mesmo do ponto de vista político, focando em questões constitucionais e também nos procedimentos que os Estados precisarão de utilizar para conseguir executar na prática as medidas do referido Acordo, o que trará muitos benefícios mas também algumas desvantagens.
Almost everything in international taxation, concerns, needs and adaptations in the internal legislation of the States and in the taxation world in general, are constantly changing. With this theme I will address all the work of the OECD from the beginning to the present and the implications of implementing the Pillar 2 objectives. The OECD formed a group, the G20, which developed Pillar 1 and Pillar 2, full of goals to stop tax evasion. However, before moving forward, it is important to briefly present the history behind the G20 and the whole context. Later, I will talk about the connections between the respective pillars, focusing mainly on Pillar 2. Digital Taxation will be the main topic that I will address, as well as its implications. The implementation of the solutions indicated in the inclusive framework of Pillar 2 are full of technical mechanisms that will be analyzed, such as IIR, UTPR, SOR and STTR. Next, I will describe the legislation and mechanisms that will need to be amended, reformed or created from scratch, with regard to the tax machine at the European level. In conclusion, I will make some reflections and speculations about the weaknesses that could not be overcome with the Global Tax Deal. And I will appreciate the same from a political point of view, focusing on constitutional issues and also on the procedures that States will need to use to be able to implement the measures of the Global Tax Deal in practice, which will bring many benefits but also some disadvantages.
Almost everything in international taxation, concerns, needs and adaptations in the internal legislation of the States and in the taxation world in general, are constantly changing. With this theme I will address all the work of the OECD from the beginning to the present and the implications of implementing the Pillar 2 objectives. The OECD formed a group, the G20, which developed Pillar 1 and Pillar 2, full of goals to stop tax evasion. However, before moving forward, it is important to briefly present the history behind the G20 and the whole context. Later, I will talk about the connections between the respective pillars, focusing mainly on Pillar 2. Digital Taxation will be the main topic that I will address, as well as its implications. The implementation of the solutions indicated in the inclusive framework of Pillar 2 are full of technical mechanisms that will be analyzed, such as IIR, UTPR, SOR and STTR. Next, I will describe the legislation and mechanisms that will need to be amended, reformed or created from scratch, with regard to the tax machine at the European level. In conclusion, I will make some reflections and speculations about the weaknesses that could not be overcome with the Global Tax Deal. And I will appreciate the same from a political point of view, focusing on constitutional issues and also on the procedures that States will need to use to be able to implement the measures of the Global Tax Deal in practice, which will bring many benefits but also some disadvantages.
Description
Keywords
Acordo fiscal global Pilar 2 Regras GloBE Tributação mínima efetiva Empresas multinacionais Evasão fiscal Proposta de diretiva da União Europeia Global Tax Deal GloBE Rules Effective minimum tax rate Multinational enterprises Tax evasion Proposal for a European Union directive