| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 620.24 KB | Adobe PDF |
Authors
Abstract(s)
globalização e o aumento da aplicação das recentes tecnologias tem tido como consequência uma fiscalidade mais complicada e, em resultado, propicia possibilidades de planeamento fiscal.
Os contribuintes em geral, mas particularmente as organizações, tratam a fiscalidade como uma oportunidade de planeamento, dando utilidade aos diversos recursos fiscais.
Discutir o planeamento fiscal é então importante na medida em que o contribuinte tem a liberdade de fazer a sua própria escolha de entre uma série de possibilidades, sempre com o objetivo de alcançar a tão desejada poupança fiscal.
As dificuldades surgem quando os contribuintes, com vista a diminuir ou até mesmo eliminar a sua carga fiscal, recorrem às lacunas existentes na lei, pelo que é imprescindível apresentar a distinção existente entre os conceitos de planeamento fiscal legítimo (intra legem), ilícito (contra legem) e abusivo (extra legem).
Neste contexto será exposto o tema dos paraísos fiscais. Os paraísos fiscais são um objeto de estudo cada vez mais significativo no quotidiano, tendo o presente trabalho o principal objetivo de verificar as problemáticas envolventes, como também o seu desenvolvimento no decurso dos anos. Para a realização da respetiva análise é necessário compreender o seu conceito, isto é, compreender quais os países ou territórios que podem efetivamente ser designados como paraísos fiscais, tendo em consideração que a sua definição é discutível e subjetiva. Assim, é também importante identificar o papel desempenhado pela Organização para a Cooperação e Desenvolvimento Económico (OCDE) na identificação de características que permita diferenciar os paraísos fiscais dos regimes fiscais preferenciais, para além do papel da OCDE e da UE na adoção de medidas no combate aos paraísos fiscais e na luta contra a evasão e a elisão fiscal.
Por último, é abordado o Centro Internacional de Negócios da Madeira (CINM), através de uma análise aos regimes de auxílios de Estado e ao conjunto de benefícios atribuído às empresas aí licenciadas, com o objetivo de compreender se o mesmo é um paraíso fiscal ou um regime fiscal preferencial.
Globalization and the increased application of recent technology has resulted in more complicated taxation and, as a result, provides tax planning possibilities. Taxpayers in general, but particularly organizations, treat taxation as a planning opportunity, making use of various tax resources. Discussing tax planning is then important in that the taxpayer has the freedom to make his or her own choice from a range of possibilities, always with the goal of achieving the much desired tax savings. The difficulties arise when taxpayers, in order to reduce or even eliminate their tax burden, resort to loopholes in the law, so it is essential to present the distinction between the concepts of legitimate (intra legem), unlawful (contra legem) and abusive (extra legem) tax planning. In this context, the topic of tax havens will be exposed. Tax havens are an increasingly significant object of study in everyday life, and the main objective of this work is to verify the surrounding issues, as well as their development over the years. In order to perform the respective analysis, it is necessary to understand the concept, that is, to understand which countries or territories can effectively be designated as tax havens, taking into consideration that their definition is debatable and subjective. Thus, it is also important to identify the role played by the Organization for Economic Cooperation and Development (OECD) in identifying the characteristics that allow differentiating tax havens from preferential tax regimes, in addition to the role of the OECD and the EU in adopting measures to combat tax havens and fight tax evasion and avoidance. Finally, the International Business Centre of Madeira (IBC) is addressed, through an
Globalization and the increased application of recent technology has resulted in more complicated taxation and, as a result, provides tax planning possibilities. Taxpayers in general, but particularly organizations, treat taxation as a planning opportunity, making use of various tax resources. Discussing tax planning is then important in that the taxpayer has the freedom to make his or her own choice from a range of possibilities, always with the goal of achieving the much desired tax savings. The difficulties arise when taxpayers, in order to reduce or even eliminate their tax burden, resort to loopholes in the law, so it is essential to present the distinction between the concepts of legitimate (intra legem), unlawful (contra legem) and abusive (extra legem) tax planning. In this context, the topic of tax havens will be exposed. Tax havens are an increasingly significant object of study in everyday life, and the main objective of this work is to verify the surrounding issues, as well as their development over the years. In order to perform the respective analysis, it is necessary to understand the concept, that is, to understand which countries or territories can effectively be designated as tax havens, taking into consideration that their definition is debatable and subjective. Thus, it is also important to identify the role played by the Organization for Economic Cooperation and Development (OECD) in identifying the characteristics that allow differentiating tax havens from preferential tax regimes, in addition to the role of the OECD and the EU in adopting measures to combat tax havens and fight tax evasion and avoidance. Finally, the International Business Centre of Madeira (IBC) is addressed, through an
Description
Keywords
Paraísos fiscais Regimes fiscais preferenciais Planeamento fiscal Evasão fiscal Elisão fiscal OCDE CINM Auxílios de estado Tax havens Preferential tax regimes Tax planning Tax evasion