Requisitos de substância nos critérios de determinação da residência fiscal

  • Pedro Maria Guedes de Oliveira Quintas e Sousa (Student)

Student thesis: Master's Thesis


Further to the recent directive proposal from the European Commission which lays down rules preventing abusive use of shell companies for tax matters, we consider as necessary the analysis of the minimum substance conditions that an entity must ensure in order to prevent tax avoidance and tax evasion. We believe that the connecting factors of tax residence, like the place of effective management, need a densification of their concepts. For that purpose, the introduction of substance requirements on those connecting factors would lead to a harmonization on their definitions, ensuring the fundamental freedom of establishment principle.
Date of Award1 Jun 2022
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorTomás Tavares (Supervisor)


  • Shell companies
  • Substance requirements
  • Place of effective management


  • Mestrado em Direito

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