A comunicação obrigatória de mecanismos de planeamento fiscal e a sua interação com a cláusula geral anti-abuso

Abstract

The present study covers the new Mandatory Disclosure Regime of potentially aggressive tax-planning arrangements, implemented by the sixth amendment to the Administrative Cooperation Directive, and the way in which it may be related to the General Anti-Avoidance Rule. Based on the analysis of a specific hypothetical example, we will proceed to its framework under the aforementioned regime, and more specifically, to its subsumption in the Hallmark of the income conversion, linked to the main benefit test. Furthermore, we will confront the example with the General Anti-Avoidance Rule requirements. The aim is not only to practically delimit the different requirements and scope of application of the two regimes, but also to further comprehend the form of interaction that may be established between both. Nonetheless, and when considered the recent nature and diminished practical application of the issue here addressed, it is not within the scope of this work to grant definitive answers to the questions posed, but only to proceed with some contributions for a critical reflection upon them.

Date of Award	15 Jun 2021
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Tomás Tavares (Supervisor)