Abuso fiscal e escolha fiscal
: o caso particular das sociedades de prestação de serviços

  • Francisca Pinto Marabuto de Carvalho Tavares (Student)

Student thesis: Master's Thesis

Abstract

This dissertation studies the General Anti-Abuse Rule enshrined in the Portuguese tax law. In particular, we intend to study the applicability of this clause to cases of tax choice expressly granted by the legislator to taxpayers, focusing on the freedom to choose the legal form associated with the provision of services.
Date of Award27 Jun 2023
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorRui Manuel Corucho Duarte Morais (Supervisor)

Keywords

  • General anti-abuse rule
  • Tax avoidance
  • Tax choice
  • Freedom to provide services

Designation

  • Mestrado em Direito

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