O regime de transparência fiscal internacional no âmbito da DAC8

Abstract

The unprecedented technological (r)evolution leads us to an interaction between the real and the virtual world, with a profound and expressive impact in the field of taxation. Alternative means of payment and investment, the so-called crypto-assets, are a new reality in the digital age. They have great potential to stimulate economic activity and innovation, but they also carry the risk of compromising transparency and facilitating illicit tax conduct such as tax avoidance or evasion. Access to information on income earned and assets held abroad by resident taxpayers is fundamental for tax authorities. The automatic exchange of information on taxpayers engaged in cross-border crypto-assets operations represents an essential component for tax administrations.

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