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O pilar dois do BEPS 2.0 e os benefícios fiscais : o impacto no ordenamento jurídico português
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A preocupação em garantir uma justa tributação dos grandes grupos de empresas multinacionais (EMN) tem sido um assunto recorrente na ordem do dia, a nível internacional, desde há já algum tempo. Nesse mesmo sentido, releva o Pilar Dois do comummente conhecido BEPS (Base Erosion and Profit Shifting) 2.0, que contempla o estabelecimento de um imposto mínimo global – assegurando que determinados grupos multinacionais paguem, pelo menos, um nível mínimo de tributação efetiva em cada jurisdição em que operam. Com vista a operacionalizar a implementação do referido imposto mínimo global foram publicadas, primeiramente, pela Organização para a Cooperação e Desenvolvimento Económico (OCDE), as Regras Modelo GloBE (Global Anti-Base Erosion) e, posteriormente, pela União Europeia (UE), a Diretiva (UE) 2022/2523 do Conselho, de 14 de dezembro de 2022, relativa à garantia de um nível mínimo mundial de tributação para os grupos de empresas multinacionais e grandes grupos da União. Esta Diretiva, por sua vez, levou à entrada em vigor, no ordenamento jurídico português, da Lei n.º 41/2024, de 8 de novembro, que transpõe a anterior e implementa o Regime do Imposto Mínimo Global (RIMG) em Portugal. Bem assim, a presente dissertação procura, partindo da análise das Regras Modelo GloBE e do RIMG, aferir de que forma o Pilar Dois interfere com os benefícios fiscais, particularmente com os créditos fiscais. Busca-se também nesta tese apresentar algumas opções que minorem o impacto do imposto mínimo global nas diferentes jurisdições, sobretudo, no que concerne aos já referidos benefícios fiscais. Especificamente, no que respeita ao caso português, sugerimos uma alteração ao Código Fiscal do Investimento, de modo a que os efeitos de alguns benefícios fiscais nele previstos sejam menos afetados pela tributação mínima estabelecida.
The concern to ensure fair taxation of large multinational enterprise (MNE) groups has been a recurrent topic on the agenda of countries at an international label for some time now. Pillar Two, part of the commonly known BEPS (Base Erosion and Profit Shifting) 2.0, determines the establishment of a global minimum tax – ensuring that certain multinational groups pay, at least, a minimum level of effective taxation in each jurisdiction in which they operate. To this end, were first published by Organisation for Economic Co-operation and Development (OECD) the GloBE (Global Anti-Base Erosion) Model Rules, followed by European Union’s Council Directive 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union. This Directive subsequently led to the entry into force of Lei n.º 41/2024, de 8 de novembro, in the Portuguese legal system, which transposes the former and implements the Global Minimum Tax Regime (RIMG) in Portugal. Thus, this dissertation seeks, based on an analysis of the GloBE Model Rules and the RIMG, to assess how Pillar Two interferes with tax benefits, particularly tax credits. This thesis also attempts to present various options to reduce the impact of the global minimum tax in different jurisdictions, especially in relation to the aforementioned tax benefits. Specifically, concerning the Portuguese case, we suggest an amendment to the Portuguese Investment Tax Code, so that the effects of some tax benefits it provides are less affected by the minimum tax established.
The concern to ensure fair taxation of large multinational enterprise (MNE) groups has been a recurrent topic on the agenda of countries at an international label for some time now. Pillar Two, part of the commonly known BEPS (Base Erosion and Profit Shifting) 2.0, determines the establishment of a global minimum tax – ensuring that certain multinational groups pay, at least, a minimum level of effective taxation in each jurisdiction in which they operate. To this end, were first published by Organisation for Economic Co-operation and Development (OECD) the GloBE (Global Anti-Base Erosion) Model Rules, followed by European Union’s Council Directive 2022/2523 of 14 December 2022 on ensuring a global minimum level of taxation for multinational enterprise groups and large-scale domestic groups in the Union. This Directive subsequently led to the entry into force of Lei n.º 41/2024, de 8 de novembro, in the Portuguese legal system, which transposes the former and implements the Global Minimum Tax Regime (RIMG) in Portugal. Thus, this dissertation seeks, based on an analysis of the GloBE Model Rules and the RIMG, to assess how Pillar Two interferes with tax benefits, particularly tax credits. This thesis also attempts to present various options to reduce the impact of the global minimum tax in different jurisdictions, especially in relation to the aforementioned tax benefits. Specifically, concerning the Portuguese case, we suggest an amendment to the Portuguese Investment Tax Code, so that the effects of some tax benefits it provides are less affected by the minimum tax established.
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Imposto sobre o rendimento de pessoas coletivas Erosão da base tributária e transferência de lucros Pilar dois Imposto mínimo global Benefícios fiscais Créditos fiscais Sistema de incentivos fiscais em investigação e desenvolvimento empresarial (SIFIDE) Regime fiscal de apoio ao investimento (RFAI) Corporate income taxation Base erosion and profit shifting Pillar two Global minimun tax Tax benefits Tax credits Portuguese tax incentive system for research and business development (SIFIDE) Portuguese tax regime to support investment (RFAI)
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