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Com a recente proposta de diretiva da Comissão Europeia que estabelece regras para prevenir a utilização abusiva de shell companies para fins fiscais consideramos que seria necessária a análise das condições mínimas de substância que uma entidade deve assegurar de forma a que se previna a evasão e elisão fiscais. Consideramos que os critérios de determinação da residência fiscal, tal como a direção efetiva, necessitam de densificação dos seus conceitos. Para esse propósito, a introdução de requisitos de substância nesses critérios levaria a uma harmonização das suas definições, assegurando o princípio fundamental da liberdade de estabelecimento.
Further to the recent directive proposal from the European Commission which lays down rules preventing abusive use of shell companies for tax matters, we consider as necessary the analysis of the minimum substance conditions that an entity must ensure in order to prevent tax avoidance and tax evasion. We believe that the connecting factors of tax residence, like the place of effective management, need a densification of their concepts. For that purpose, the introduction of substance requirements on those connecting factors would lead to a harmonization on their definitions, ensuring the fundamental freedom of establishment principle.
Further to the recent directive proposal from the European Commission which lays down rules preventing abusive use of shell companies for tax matters, we consider as necessary the analysis of the minimum substance conditions that an entity must ensure in order to prevent tax avoidance and tax evasion. We believe that the connecting factors of tax residence, like the place of effective management, need a densification of their concepts. For that purpose, the introduction of substance requirements on those connecting factors would lead to a harmonization on their definitions, ensuring the fundamental freedom of establishment principle.
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Shell companies Requsitos de substância Direção efetiva Substance requirements Place of effective management