Planeamento fiscal agressivo

• Autor(a) principal: Xavier, Carolina Alexandra da Cruz
• Data de Publicação: 2016
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10362/19848
• topic: Tributação; Planeamento Fiscal Agressivo; Globalização; Planeamento Fiscal; Evasão Fiscal; Artificialidade; Taxation; Aggressive Tax Planning;; Tax Planning; Globalization; Tax Avoidance; Wholly Artificial Arrangements; Direito

Globalization has changed the way economic agents relate to each other. Given the development of new technologies and ease of mobility, international taxation sees its territorial and political borders increasingly diluted. These factors favor the use by economic agents of the differences between tax jurisdictions, giving rise of the phenomenon of Aggressive Tax Planning. Taxpayers, especially multinational companies, have been adopting various forms of undue ways of lower tax burden, through increasingly complex schemes that usually involve more than one jurisdiction. These schemes, which take advantage of the gray areas of the law, generate significant negative effects because they increase the erosion of tax revenues, create obstacles to economic competition and affect basic principles such as trust, morality of the tax administration and particular, in legal certainty and tax justice. The term "Aggressive Tax Planning" is a relatively recent term and, as such, there is still great uncertainty as to its meaning and scope. It is imperative, in terms of legal certainty, to define this new reality and analyze their growing importance in terms of International Tax Law. For this reason, it will be necessary to determine analysis and determine the meaning of Aggressive Tax Planning as a way to understand the space it occupies within the spectrum of ways to minimize the tax burden on the taxpayer.