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Abstract(s)
Os serviços partilhados são uma estratégia colaborativa que corresponde a um conjunto de funções concentradas numa nova unidade de negócio semiautónoma cujo propósito é promover eficiência, gerar valor, reduzir custos e melhorar a qualidade do serviço para os clientes internos (Bergeron, 2002).
São vários fatores que pesam na adoção de uma estrutura de serviços partilhados, tais como: localização, regulamentação fiscal e acesso a recursos tecnológicos e humanos.
Os aspetos fiscais (regimes tributários, benefícios fiscais e preços de transferência) afetam a análise de custo/benefício da implementação do sistema de serviços partilhados, bem como a localização.
O crescimento dos centros de serviços partilhados tem vindo a possibilitar às entidades inovar nas suas estruturas, por isso, são vários os tipos de centros de serviços partilhados e consequentemente o tipo de serviços prestados pelos mesmos globalmente.
Dado que o número de centros de serviços partilhados em Portugal tem vindo a aumentar talvez o IDE seja um bom indicador da sua atratividade. Será a fiscalidade um fator significativo nesta escolha? Portugal é um país atrativo aos olhos dos investidores?
Shared services are a collaborative strategy that corresponds to a set of functions, concentrated in a new semi-autonomous business unit, whose purpose is to promote efficiency, generate value, reduce costs and improve service quality for internal customers (Bergeron, 2002). There are several factors that weigh in adopting a shared service structure: location, tax regulation, and access to technological and human resources. Tax aspects such as tax regimes, tax benefits and transfer pricing affect cost / benefit analysis of the shared services system implementation as well as location. The growth of shared service centers has enabled entities to innovate in their structures, so there are several types of shared service centers and consequently the type of services they provide globally. Given that the number of shared service centers in Portugal is increasing, perhaps foreign direct investment (FDI) is a good indicator of its attractiveness. Is taxation a significant factor in this choice? Is Portugal attractive to investors?
Shared services are a collaborative strategy that corresponds to a set of functions, concentrated in a new semi-autonomous business unit, whose purpose is to promote efficiency, generate value, reduce costs and improve service quality for internal customers (Bergeron, 2002). There are several factors that weigh in adopting a shared service structure: location, tax regulation, and access to technological and human resources. Tax aspects such as tax regimes, tax benefits and transfer pricing affect cost / benefit analysis of the shared services system implementation as well as location. The growth of shared service centers has enabled entities to innovate in their structures, so there are several types of shared service centers and consequently the type of services they provide globally. Given that the number of shared service centers in Portugal is increasing, perhaps foreign direct investment (FDI) is a good indicator of its attractiveness. Is taxation a significant factor in this choice? Is Portugal attractive to investors?
Description
Versão final (Esta versão contém as críticas e sugestões dos elementos do júri)
Keywords
Serviços partilhados Fiscalidade Impacto fiscal Preços de transferência RETGS e tributação Shared services RETGS and taxation Taxation Transfer pricing Tax impact