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Abstract(s)
Objetivo – Para melhor entender se o regime de Participation Exemption se traduziu num real benefício para o sistema fiscal e tecido empresarial português, apresentamos uma proposta de dissertação de mestrado como objetivo de avaliar esse impacto.
Metodologia – Será realizada uma revisão da literatura acerca desta temática, tendo em consideração três aspetos, (1) a tributação dos dividendos e das mais e menos-valias da transmissão onerosa de partes de capital antes da reforma do IRC; (2) a reforma do IRC e as suas consequências e (3) a tributação dos dividendos e das mais e menos-valias da transmissão onerosa de partes de capital após a reforma do IRC. Após a revisão, serão recolhidos e tratados os dados das empresas que serviram de base para o estudo, nomeadamente as empresas cotadas no PSI20. Para a recolha dos dados serão utilizadas bases de dados como o SABI e os relatórios de contas anuais produzidos pelas empresas em estudo.
Valor – Como até à data se tem vindo a realizar estudos que abordam apensas, a matéria, de um ponto de vista teórico sobre o impacto deste regime, o nosso estudo pretende abordar a questão do ponto de vista prático, isto é, trabalhar com dados reais que foram obtidos pelas empresas.
Objective – To better understand whether the Participation Exemption regime has translated into a real benefit to the tax system and Portuguese business fabric, we present a master's thesis proposal as an objective of evaluating this impact. Methodology – A review of the literature on this subject will be carried out, taking into account three aspects, (1) the taxation of dividends and capital gains and losses from the onerous transfer of capital shares before the reform of the IRC; (2) the reform of the IRC and its consequences and (3) the taxation of dividends and capital gains and losses from the onerous transfer of capital shares after the reform of the IRC. After the review, data from the companies that served as the basis for the study will be collected and processed, in particular the companies listed in PSI 20. For data collection, databases such as SABI and annual accounts produced by the companies under study will be used. Value – As to date, studies have been carried out that address the issues, the subject, from a theoretical point of view on the impact of this regime, our study aims to address the issue from a practical point of view, that is, to work with real data that were obtained by companies.
Objective – To better understand whether the Participation Exemption regime has translated into a real benefit to the tax system and Portuguese business fabric, we present a master's thesis proposal as an objective of evaluating this impact. Methodology – A review of the literature on this subject will be carried out, taking into account three aspects, (1) the taxation of dividends and capital gains and losses from the onerous transfer of capital shares before the reform of the IRC; (2) the reform of the IRC and its consequences and (3) the taxation of dividends and capital gains and losses from the onerous transfer of capital shares after the reform of the IRC. After the review, data from the companies that served as the basis for the study will be collected and processed, in particular the companies listed in PSI 20. For data collection, databases such as SABI and annual accounts produced by the companies under study will be used. Value – As to date, studies have been carried out that address the issues, the subject, from a theoretical point of view on the impact of this regime, our study aims to address the issue from a practical point of view, that is, to work with real data that were obtained by companies.
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Keywords
Participation exemption IRC Portugal Desenvolvimento fiscal Participation exemption Tax development