Author(s) Ana Cristina Ferreira das Dores
Advisor(s) Joaquim Freitas Rocha
Synopsis This dissertation addresses the themes of tax planning and corporate restructuring, which will be both analysed in terms of two different legal systems: the Portuguese and the Brazilian one. The tax planning is nowadays especially important since given the escalating tax liabilities that have been verified in both systems, it allows companies to proceed to an organization of its business, in order to minimise lawful charge tax which is incumbent on them. However, several factors contribute many times to turn away the companies from the lawfulness, achieving a minimisation of the tax burden through anti-legal or illegal ways, that is, through the tax evasion and tax fraud phenomena. This contributes both for the competitive market distortion and for the violation of the Principle of fair distribution of the tax burden, which plays a primordial role in achieving the satisfaction of the general interest of the community. At this juncture, the tax authority is authorized to act through the application of antiabuse regulations which, by limiting the freedom of business tax management, they safe the state interests allowing the respect with the Principle of Proportionality. Many times companies develop their tax planning through modifications in their structure, that is, through corporate restructuring operations, since in both jurisdictions it exists special tax rules directed for such operations ensuring their fiscal neutrality. Nevertheless, it should be highlighted that the corporate restructuring operations appears to be suitable to practice artifices and tax offenses, since is a special difficulty both in the detection and in the proof of abuse of tax law which is perpetrated within those operations. In short, with this dissertation we aim to realize why the restructuring operations constitute a way to a corporate tax planning. In addition, we aim to understand the way followed by the legal systems in the combat against both to the tax evasion and to the tax fraud under the referred operations.
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