Da tributação da transparência fiscal estrangeira

: contributo para um tema atípico em Portugal

Abstract

Our study centered on foreign tax transparency, focusing particularly on what tax effects (if any) should be recognized in Portugal regarding transactions involving entities that are classified as transparent in their respective tax systems. In this context, we elected to begin our work by defining the concept of tax transparency at the national level. This exercise allowed us to conduct a comparative analysis, in order to achieve a definition of the concept of foreign tax transparency. Subsequently, we prepared an outline of the relevant tax regimes under the (national and international) framework, in light of the encounter between the national legal system and foreign transparent entities. As for the international framework, we concluded that the better-founded position is the one that denies such entities access to the tax treaties concluded by Portugal, due to their non-compliance with conventional residence rules. On the other hand, we have found that the consequences felt within the national tax framework will primarily stem from collateral effects resulting from the previous conclusion. Among these, we highlighted the negative impact on the application of the NHR regime, which appears to be hindered. Furthermore, we also conducted a critical analysis of the arguments in favour of the position that advocates for an automatic domestic recognition of foreign tax transparency and, therefore, we concluded that it conflicts with the tax legality principle. Finally, we also consulted the solutions adopted by other jurisdictions regarding foreign transparent entities and, in the process, we identified a clear trend towards the creation of express normative provisions meant to deal with such phenomenon.

Date of Award	28 Jun 2023
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Filipe Cerqueira Alves (Supervisor)