Motivações fiscais para a constituição de Sociedades Holding

Abstract

This paper was prepared in order to analyze the "Motivations for Fiscal Constitution of Holding Companies." It begins by evoking the reasons of creating a kind of company different from other societies, in order to minimize their tax burden through the creation of holding companies. Then identifies the ways how companies use holding companies to minimize tax burden, avoiding the income tax that would normally be subject, which are referred to tax planning schemes in an accounting level for transferring income to places with smaller tax burdens and it is shown that the creation of indirect ownership chain structures for using holding companies is used to prevent excessive taxation on interest and dividends. In the last chapter there is identified the various tax rates existing in international taxation, culminating with an empirical analysis of effective tax rates and nominal tax rates in Portugal, compared with an European average, finishing with stratification of microeconomic estimative in order to assess the holding companies are subject to a lower tax burden than other companies established in our country, which is verified with practices shown in this paper by holding companies.

Date of Award	8 Mar 2013
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Maria Luisa Anacoreta Correia (Supervisor)