The purpose of this dissertation is to analyse the integration of articles 7 and 8 of the anti-avoidance directive in Portuguese tax law. The goal of this study is to ascertain how Portuguese law should adopt the mechanisms that are hierarchically imposed by European Union law concerning the specific anti-abuse rule on controlled foreign companies. We will have a comprehensive approach, considering the CFC rule, and its negative and positive integration. Finally, we will compare the current Portuguese legislation and the provisions contained in the anti-avoidance directive on CFC. It emerges from this analysis that the anti-avoidance directive is a (timid) evolution and that Portuguese tax law will have to go through several changes in order to make the antiabuse clause in question compatible with European Union law.
| Data do prémio | 7 jul. 2017 |
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| Idioma original | Portuguese |
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| Instituição de premiação | - Universidade Católica Portuguesa
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| Supervisor | João Félix Pinto Nogueira (Supervisor) |
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- Sociedades estrangeiras controladas
- Sociedades que controlam
- Sociedade controlada/ subsidiária
- Empresa multinacional
- Política fiscal
- Legislação fiscal
- Regime fiscal mais favorável
A nova regra SEC da diretiva anti-elisão e o seu impacto no ordenamento tributário português
Martins, N. M. V. D. C. P. (Aluno). 7 jul. 2017
Tese do aluno