| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 1.24 MB | Adobe PDF |
Orientador(es)
Resumo(s)
Numa era em que o número e a dimensão dos grupos económicos, especialmente os grupos multinacionais, tem vindo a aumentar consideravelmente e em que, por efeito da globalização e da criação de um mercado único, as atividades comerciais se desenvolvem em grande parte além-fronteiras, é cada vez mais frequente a prática de procedimentos de planeamento à escala internacional que permitam às empresas minimizar o imposto a pagar. Uma das estratégias adotadas pelos sujeitos passivos com o referido objetivo é o recurso aos preços de transferência. Abordamos, numa primeira fase, o pagamento de impostos enquanto dever, ao qual, posteriormente, contrapomos um eventual direito ao planeamento fiscal. Neste âmbito, estudamos os preços de transferência enquanto mecanismo de planificação e identificamos as implicações na receita tributária que desta prática decorrem. A partir desta constatação, avaliamos o alcance e a eficácia das iniciativas dos Estados e das organizações internacionais para o combate à deslocalização de lucros e à erosão das bases tributáveis e avaliamos o status quo do regime português no que respeita à matéria em análise.
In an era in which the number and size of economic groups, particularly multinational enterprises, has increased considerably and, because of globalization and the creation of a single market, commercial activities are developed across borders, it is becoming increasingly common for companies to undertake planning manoeuvres on an international scale to reduce taxes. One of the strategies adopted by the taxpayers with the referred aim is the use of transfer pricing. In the first stage, we approached the payment of taxes as a duty, which we later counter with a possible right to tax planning. In this context, we studied transfer pricing as a planning mechanism and identified the tax revenue implications of this practice. Based on this conclusion, we assessed the scope and effectiveness of the initiatives of countries and international organizations to avoid tax erosion and profit shifting practices and evaluated the status quo of the Portuguese regime regarding the issue under analysis.
In an era in which the number and size of economic groups, particularly multinational enterprises, has increased considerably and, because of globalization and the creation of a single market, commercial activities are developed across borders, it is becoming increasingly common for companies to undertake planning manoeuvres on an international scale to reduce taxes. One of the strategies adopted by the taxpayers with the referred aim is the use of transfer pricing. In the first stage, we approached the payment of taxes as a duty, which we later counter with a possible right to tax planning. In this context, we studied transfer pricing as a planning mechanism and identified the tax revenue implications of this practice. Based on this conclusion, we assessed the scope and effectiveness of the initiatives of countries and international organizations to avoid tax erosion and profit shifting practices and evaluated the status quo of the Portuguese regime regarding the issue under analysis.
Descrição
Palavras-chave
Dever de pagar impostos Planeamento fiscal Preços de transferência Deslocalização de lucros Erosão das bases tributáveis The duty of paying taxes Tax planning Transfer pricing Base erosion Profit shifting