The Portuguese General Anti-Abuse Rule (GAAR) constitutes one of the primary means to ensure that taxation fulfills its main purposes, namely, correcting inequalities, distributing wealth, and enabling political and fiscal systems. The GAAR ensures these objectives by combating abusive practices and preserving the integrity of the tax system. Although taxpayers can choose business models that minimize costs and maximize revenues, tax planning must have legitimate commercial grounds. Therefore, it is necessary to distinguish between legitimate and illegitimate tax planning. through the analysis of the intellectual, normative, mean, and result elements, which are crucial to identify the occurrence of abusive tax planning.
- General anti-abuse rule
- GAAR elements
- Tax evasion
- Abusive mechanisms
As fronteiras do planeamento fiscal: a aplicação da cláusula geral anti abuso (CGAA)
Oliveira, D. N. D. (Student). 27 Jan 2025
Student thesis: Master's Thesis