A remissão de dívida no contexto da tributação internacional

Abstract

This dissertation explores the impact of debt forgiveness in the realm of international taxation and aims to identify issues that may arise in international scenarios, particularly instances of double taxation and double non-taxation. In a merely introductory approach to doubtful debt credits, such as predecessors to the risk of default that may trigger debt forgiveness, we highlight the varied influence that accounting principles and practices adopted by different jurisdictions can have on taxation, as well as their potential to generate uncertainties in international transactions between creditors and debtors. Fiscal sovereignty and the challenges arising from the complex interaction between different domestic treatments regarding debt forgiveness serve as the starting point for our investigation. Given the lack of european legislation or abundant academic developments that adequately address the scenarios of double taxation and double non-taxation that may arise in these cases, we will seek to explore possible frameworks for the gains resulting from debt forgiveness using existing regulatory structures. On the other hand, this research also aims to investigate disparities in the tax treatment of debt forgiveness when the involved parties are related, compared to the treatment granted when there is no such relationship. We believe that these differences may result in additional challenges that deserve attention and require future intervention by the european legislator.

Date of Award	27 Jan 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Leonardo João Santos (Supervisor)