Os desafios do planeamento fiscal das multinacionais face aos recentes desenvolvimentos fiscais no plano internacional

Abstract

States depend on taxes to maintain the proper functioning of public services. Based on this principle, it is widely known that multinational corporations, driven by the phenomenon of globalization, fragment their activities around the globe and use various tax planning mechanisms in order to reduce their tax burden. Recently the OECD and the international community have joined efforts to combat tax planning, in order to limit tax competition and the disparities between tax systems and several measures have been proposed that will soon come into force. On this topic, I will analyze the instrument of tax planning, discussing the various existing concepts, and correlating it with the principle of the autonomy of private will and the freedom of management of companies. Afterwards, I will present a brief history about the BEPS Plan of the OECD, as well as analyze the recent measures proposed to combat tax evasion, namely, Pillars 1 and 2 and the BEFIT. Finally, I will analyze some points about the limitation of tax planning arising from the new tax measures proposed in the international tax context, in order to verify if there is still room for a legitimate tax planning amidst a global trend in treating tax planning as completely harmful to the tax system.

Date of Award	28 Jun 2023
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	João Sérgio Feio Antunes Ribeiro (Supervisor)