A lista de jurisdições não cooperantes e a proposta de medidas de reação

: problemas de compatibilidade com o direito da OMC

Abstract

The present work aims to analyze a legal instrument of the European Union used to combat the phenomenon of tax havens. The first objective is to reflect on the damage caused in a globalized economy by tax havens and why the existence of jurisdictions that practice zero or near zero tax rates is so harmful. Second, we intend to make known a little of the factors that led to the elaboration of this list, the reason for its creation, the objectives that it intends to achieve, and the criteria followed for the inclusion of jurisdictions considered “non-cooperative” in the list. Next, we will see which are the defensive measures that will be applied following the application of this list and we will analyze the law of the World Trade Organization, especially its principles. In this context, we will study the principles and their scope and then, as the core of this work, we will see their compatibility with the European Union's defensive measures. In the end, we will include the conclusions obtained in the course of this work and a brief critique to the construction of the list of non-cooperating jurisdictions with the European Union.

Date of Award	14 Oct 2021
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	João Sérgio Ribeiro (Supervisor)