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O nosso estudo incidiu sobre a transparência fiscal estrangeira, tendo-se focado na análise dos efeitos jurídico-tributários que devem ser reconhecidos, em Portugal, em face de negócios jurídicos que envolvam entidades consideradas transparentes nos ordenamentos jurídicos de origem. Neste contexto, iniciamos o nosso contributo pela delimitação do conceito de transparência fiscal no âmbito nacional. Tal exercício permitiu-nos lançar mão de uma análise comparativa, por forma a alcançar uma definição do conceito de transparência fiscal estrangeira. De seguida, traçamos uma previsão dos regimes relevantes ao abrigo do enquadramento jurídico-tributário (nacional e internacional) em face do encontro entre o ordenamento nacional e as entidades transparentes estrangeiras. Quanto ao enquadramento internacional, concluímos que a posição melhor fundamentada é aquela que recusa a tais entidades o acesso às CDT’s celebradas por Portugal, por incumprimento das normas relativas à residência convencional. Por outro lado, verificamos que as consequências sentidas no seio do enquadramento tributário nacional advirão primordialmente dos efeitos colaterais resultantes da conclusão anterior. De entre os quais, destacamos a repercussão negativa na aplicação do regime dos RNH, a qual parece ficar prejudicada. Ademais, efetuamos de igual forma uma análise crítica dos argumentos em favor da defesa do reconhecimento automático interno da transparência fiscal estrangeira, tendo concluído que o mesmo contende com o princípio da legalidade tributária. Por último, consultamos também as soluções normativas adotadas pelas demais jurisdições, em face da transparência fiscal estrangeira, tendo identificado uma clara tendência no sentido da regulação normativa expressa de tal fenómeno.
Our study centered on foreign tax transparency, focusing particularly on what tax effects (if any) should be recognized in Portugal regarding transactions involving entities that are classified as transparent in their respective tax systems. In this context, we elected to begin our work by defining the concept of tax transparency at the national level. This exercise allowed us to conduct a comparative analysis, in order to achieve a definition of the concept of foreign tax transparency. Subsequently, we prepared an outline of the relevant tax regimes under the (national and international) framework, in light of the encounter between the national legal system and foreign transparent entities. As for the international framework, we concluded that the better-founded position is the one that denies such entities access to the tax treaties concluded by Portugal, due to their non-compliance with conventional residence rules. On the other hand, we have found that the consequences felt within the national tax framework will primarily stem from collateral effects resulting from the previous conclusion. Among these, we highlighted the negative impact on the application of the NHR regime, which appears to be hindered. Furthermore, we also conducted a critical analysis of the arguments in favour of the position that advocates for an automatic domestic recognition of foreign tax transparency and, therefore, we concluded that it conflicts with the tax legality principle. Finally, we also consulted the solutions adopted by other jurisdictions regarding foreign transparent entities and, in the process, we identified a clear trend towards the creation of express normative provisions meant to deal with such phenomenon.
Our study centered on foreign tax transparency, focusing particularly on what tax effects (if any) should be recognized in Portugal regarding transactions involving entities that are classified as transparent in their respective tax systems. In this context, we elected to begin our work by defining the concept of tax transparency at the national level. This exercise allowed us to conduct a comparative analysis, in order to achieve a definition of the concept of foreign tax transparency. Subsequently, we prepared an outline of the relevant tax regimes under the (national and international) framework, in light of the encounter between the national legal system and foreign transparent entities. As for the international framework, we concluded that the better-founded position is the one that denies such entities access to the tax treaties concluded by Portugal, due to their non-compliance with conventional residence rules. On the other hand, we have found that the consequences felt within the national tax framework will primarily stem from collateral effects resulting from the previous conclusion. Among these, we highlighted the negative impact on the application of the NHR regime, which appears to be hindered. Furthermore, we also conducted a critical analysis of the arguments in favour of the position that advocates for an automatic domestic recognition of foreign tax transparency and, therefore, we concluded that it conflicts with the tax legality principle. Finally, we also consulted the solutions adopted by other jurisdictions regarding foreign transparent entities and, in the process, we identified a clear trend towards the creation of express normative provisions meant to deal with such phenomenon.
Descrição
Palavras-chave
Transparência fiscal estrangeira Entidades transparentes estrangeiras Residentes não habituais Acesso às CDT’s Categorias de rendimentos Princípio da legalidade tributária Princípio da igualdade Foreign tax transparency Foreign transparent entities Non-Habitual Residents Access to DTTs Income categories Principle of tax legality Principle of equality