Os paraísos fiscais e a evasão fiscal
: impactos num estado de direito

  • Catarina Alexandra da Silva Quintas (Student)

Student thesis: Master's Thesis

Abstract

The existence of “tax havens” puts the survival of several states at risk. This is a topic with currently increased visibility worldwide. Our dissertation will outline the current measures to fight against “tax havens”. Seeking to explore the mechanisms that can be used to decrease the negative effects caused by the resorting to this tax favoured states. We will highlight the work carried out by the Organization for Economic Cooperation Development and the European Union with a development of several international coordination mechanisms, mainly at the level exchange of tax information. In our view, we are facing an increase of the transparent jurisdictions. At the national level, Portugal has shown itself to be active in these matters, with the transposition of several Directives.
Date of Award16 Jul 2021
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorTomás Tavares (Supervisor)

Keywords

  • Tax havens
  • Tax evasion
  • Harmful tax competition
  • Exchange of tax information
  • Beneficial owner
  • Country-by-country reporting
  • Intermediary
  • Organization for economic cooperation development
  • European Union

Designation

  • Mestrado em Direito

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