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A presente dissertação debruça-se sobre a deslocalização das Sociedades Gestoras de
Participações Socias, doravante designadas por SGPS, pretende apurar quais os
aspetos relevantes desta prática cada vez mais frequente no mundo empresarial.
A maioria das referências a este modo de atuação por parte das empresas é visto como uma
decisão meramente relacionada com questões fiscais, em que um dos objetivos imediatos é a
alteração da sede da empresa-mãe de um determinado grupo, de países cuja carga fiscal é
mais elevada, para outros onde a carga fiscal mais reduzida torna-se mais atrativa,
relativamente a investimentos a efetuar por parte de entidades não residentes.
Contudo, a deslocalização pode ter um outro propósito, o de concretizar um projeto de
internacionalização do grupo empresarial.
Num mundo cada vez mais global as empresas têm de ser diferenciadoras dentro de cada um
dos seus setores, têm de assumir posturas dinâmicas nos mercados, devem ter a capacidade
de tomar decisões pelo bem comum de todo o grupo, bem como estar sempre informadas e
atualizadas.
Assim, pretende-se demonstrar que também em Portugal esta prática empresarial foi já
utilizada por alguns grupos de sociedades portuguesas que optaram por deslocalizar as suas
SGPS de Portugal para outros países com um regime fiscal mais apelativo e captador de
investimento.
This dissertation focuses on the relocation of the Holdings, hereinafter referred to as SGPS (the the acronym in Portuguese), which aims to establish relevant aspects of this practice increasingly common in the business world. Most references to this operation mode by businesses is seen as a purely related to tax issues decision in that one of the immediate goals is the change of the parent company's headquarters of a group of countries whose tax burden is higher, to others where the lower tax burden becomes more attractive, for investments to be made by non-resident entities. However, relocation can have another way, to achieve an internationalization project of the business group. In an increasingly global world companies have to be differentiated within each of its sectors, must take dynamic positions in the markets, should have the ability to make decisions for the common good of the whole group, and always be informed and updated. So also it is intended to demonstrate in Portugal this business practice has been used by some groups of Portuguese companies that have chosen to relocate their SGPS of Portugal to other countries with more attractive tax regime and investment pickup.
This dissertation focuses on the relocation of the Holdings, hereinafter referred to as SGPS (the the acronym in Portuguese), which aims to establish relevant aspects of this practice increasingly common in the business world. Most references to this operation mode by businesses is seen as a purely related to tax issues decision in that one of the immediate goals is the change of the parent company's headquarters of a group of countries whose tax burden is higher, to others where the lower tax burden becomes more attractive, for investments to be made by non-resident entities. However, relocation can have another way, to achieve an internationalization project of the business group. In an increasingly global world companies have to be differentiated within each of its sectors, must take dynamic positions in the markets, should have the ability to make decisions for the common good of the whole group, and always be informed and updated. So also it is intended to demonstrate in Portugal this business practice has been used by some groups of Portuguese companies that have chosen to relocate their SGPS of Portugal to other countries with more attractive tax regime and investment pickup.
Descrição
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Palavras-chave
Deslocalização Globalização Regimes fiscais Sociedades gestoras de participações sociais Relocating SGPS - the the acronym in portugues Globalization Tax regimes