O Projeto GloBE da OCDE e a sua interação com as regras portuguesas em matéria de tributação do rendimento

Abstract

This dissertation aims to address the OECD GloBE Project and its correlation with the legal framework in Portugal. Embedded within the BEPS project, GloBE's primary objective is to establish a set of tax rules to mitigate the erosion of the tax base and profit shifting among companies. The study will start with a brief contextualization of the project, considering its predecessors, origins, and rationale. Subsequently, it will delve into a detailed exploration of the GloBE rules, both those pertaining to the Source State and those applicable to the Residence State. The next step involves integrating the project into the Portuguese legal context, referencing existing regulations with similar aims to GloBE and assessing their compatibility. The analysis will extend to addressing the Directive (EU) 2022/2523 from the European Council, and the necessary amendments required in our legal system.

Date of Award	17 Jul 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Filipe Cerqueira Alves (Supervisor)