| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 1.05 MB | Adobe PDF |
Advisor(s)
Abstract(s)
O presente trabalho centra-se na análise crítica da cláusula específica anti- abuso transposta da Diretiva Sociedades Mães Afiliadas, plasmada no artigo 51º do Código do IRC, nomeadamente nas alíneas nº 13 e 14. A análise abordará também as alterações introduzidas pela Reforma do IRC em 2014 em Portugal no âmbito do regime de participation exemption. Neste sentido, desenvolveu-se um estudo comparativo do regime fiscal aplicável em Portugal, em Espanha, na Holanda, no Luxemburgo e em Malta, nomeadamente o regime de participation exemption, com o intuito de estabelecer uma análise crítica, dando ênfase às semelhanças e diferenças entre os cinco sistemas fiscais, de forma a posicionar Portugal na Europa. Podemos verificar que, apesar dos esforços para aproximar o regime português dos outros regimes, permanecem ainda, consideráveis diferenças, as quais contribuem para a falta de atratividade e competitividade do regime fiscal português.
The present work focuses on the critical analysis of the specific anti-abuse rule transposed by the Parent Subsidiary Directive, as set out in Article 51 of the Corporate Income Tax (CIT), including numbers 13 and 14. At the beginning of 2014, our tax system underwent a major renovation in relation to the taxation of businesses. Thus, this paper focuses on analyzing the changes introduced by the CIT reform in Portugal under the participation exemption regime. In order to better understand where Portugal stands in the European context, a comparative study based on legal frameworks were conducted in Portugal, Spain, Dutch, Luxembourg and Malta, aiming to highlight the regimes’ similarities and disparities. Despite all the efforts, the remaining differences between the aforementioned regimes still lead to a low attractiveness and competitiveness in the Portuguese regime.
The present work focuses on the critical analysis of the specific anti-abuse rule transposed by the Parent Subsidiary Directive, as set out in Article 51 of the Corporate Income Tax (CIT), including numbers 13 and 14. At the beginning of 2014, our tax system underwent a major renovation in relation to the taxation of businesses. Thus, this paper focuses on analyzing the changes introduced by the CIT reform in Portugal under the participation exemption regime. In order to better understand where Portugal stands in the European context, a comparative study based on legal frameworks were conducted in Portugal, Spain, Dutch, Luxembourg and Malta, aiming to highlight the regimes’ similarities and disparities. Despite all the efforts, the remaining differences between the aforementioned regimes still lead to a low attractiveness and competitiveness in the Portuguese regime.
Description
Keywords
Participation exemption Reforma do IRC Dividendos Dupla tributação CEAA – Cláusula Específica Anti-Abuso Portugal Espanha Holanda Malta Luxemburgo CIT reform Dividends Double taxation SAAR’s – Special Anti-Abuse Rule Spain Netherlands Luxembourg