Combater a concorrência fiscal prejudicial e o abuso de tratados no âmbito da BEPS
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Combater a concorrência fiscal prejudicial e o abuso de tratados no âmbito da BEPS

Combater a concorrência fiscal prejudicial e o abuso de tratados no âmbito da BEPS


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About the Book

Práticas fiscais prejudiciais: Os esforços da OCDE em matéria de práticas fiscais prejudiciais abrangem um período de mais de 15 anos, tendo começado com o relatório de 1998 "Harmful Tax Competition". O projeto BEPS reviu estes trabalhos anteriores, centrando-se na exigência de uma atividade substancial para qualquer regime preferencial e na melhoria da transparência. A Nigéria é membro do Fórum Mundial. Não existem regimes fiscais prejudiciais na Nigéria. A Nigéria nunca foi mencionada na lista da OCDE de países com práticas fiscais prejudiciais. Abuso de tratados: A maior parte dos acordos de comércio livre da Nigéria é suscetível de ser objeto de "treaty shopping". Por exemplo, os ADT da Nigéria com a Maurícia e os Países Baixos, que são paraísos fiscais. Tendo em conta o que precede: -É necessário renegociar os ACD mais antigos ou os protocolos assinados para clarificar que não se destinam a criar oportunidades de não tributação, nomeadamente através do treaty shopping. Relativamente ao ACD da Nigéria com a Maurícia. -Inclusão de cláusulas anti-abuso do tratado, ou seja, disposições de limitação dos benefícios nos novos tratados. -Reforço do intercâmbio de informações e da cooperação mútua para evitar abusos dos tratados.


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Product Details
  • ISBN-13: 9786207721214
  • Publisher: KS Omniscriptum Publishing
  • Binding: Paperback
  • Language: Portuguese
  • Returnable: N
  • Sub Title: Nigéria
  • Width: 152 mm
  • ISBN-10: 6207721217
  • Publisher Date: 27 Jun 2024
  • Height: 229 mm
  • No of Pages: 56
  • Spine Width: 3 mm
  • Weight: 145 gr


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