A luta contra os dispositivos híbridos -Bookswagon
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A luta contra os dispositivos híbridos

A luta contra os dispositivos híbridos


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About the Book

O processo de globalização resultou na abertura das fronteiras, favorecendo assim a circulação de pessoas e de capitais e conduzindo ao desenvolvimento do fenómeno da evasão fiscal. O principal efeito deste fenómeno foi o de pôr em evidência as assimetrias existentes nos diferentes sistemas fiscais dos Estados. Os contribuintes aproveitam-se destas assimetrias para reduzir drástica ou mesmo totalmente a sua carga fiscal, recorrendo a regimes híbridos. A luta contra estes regimes só começou muito recentemente, pouco antes de 2010. Foi necessária a influência da União Europeia, através da Comissão Europeia, para que as legislações nacionais desprovidas de mecanismos, como a francesa, fossem obrigadas a introduzir instrumentos de luta contra os regimes híbridos nos seus sistemas. A luta acelerou a partir de 2012, graças, nomeadamente, aos instrumentos jurídicos não vinculativos e aos numerosos relatórios da OCDE sobre o assunto, mas tomou um verdadeiro rumo com o plano de acção BEPS e as assinaturas sucessivas dos acordos ATAD e ATAD 2, em 2016 e 2017, respectivamente.


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Product Details
  • ISBN-13: 9786205946831
  • Publisher: KS Omniscriptum Publishing
  • Publisher Imprint: Edicoes Nosso Conhecimento
  • Height: 229 mm
  • No of Pages: 64
  • Spine Width: 4 mm
  • Weight: 154 gr
  • ISBN-10: 6205946831
  • Publisher Date: 29 Apr 2023
  • Binding: Paperback
  • Language: Portuguese
  • Returnable: N
  • Sub Title: um passo em frente necessário
  • Width: 152 mm


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