Regime de transparência fiscal
: o caso das sociedades de advogados

  • Fernando Zalkowitsch Breia Ferreira (Student)

Student thesis: Master's Thesis


The Tax Transparency Regime presents outlines that lead us to the disregard of legal personality, ignoring the separation of assets between the legal entity and the natural person. This lack of effective separation between patrimonies has been severely criticized by the doctrine, which is why it is important to analyze this issue. The work has been divided into four chapters: "Tax Transparency Regime";" Purpose of the Regime of Tax Transparency"; "Disregard of the Legal Entity in the Regime of Tax Transparency"; "Law Firms in the Regime of Tax Transparency". In a first moment, we intend to explain the origin of the Tax Transparency Regime, introducing key concepts for the understanding of this system of rules that regulates the matter at hand. Next, we consider the intended purposes. The Tax Transparency Regime aims to achieve three essential objectives (that of tax neutrality; that of combating tax evasion; and that of eliminating economic double taxation). As these objectives are intrinsic to the study of the Tax Transparency Regime, they will be dealt with in the second chapter, where we intend to evaluate to what extent these objectives are achieved. The third chapter analyzes the phenomenon of the Disregard of Legal Entity, which departs from the principle rule of separation of personalities. Finally, the fourth chapter deals with Law Firms, these can assume a business dimension, and in these cases the Tax Transparency Regime does not take this reality into due consideration, which compromises the Principle of Tax Neutrality. Our conclusion, which summarizes the central ideas that we share, is that we believe that the Tax Transparency Regime does not achieve the tax neutrality that it intends and is an anachronistic figure, since it is out of step with our socio-economic context.
Date of Award19 Jul 2021
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorRui Duarte Morais (Supervisor)


  • Tax transparency regime
  • Fiscal neutrality
  • Fight against fraud and tax evasion
  • Elimination of double economic taxation
  • Disregard of legal entity
  • Law firms


  • Mestrado em Direito

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