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Centro Internacional de Negócios da Madeira : um regime de tributação privilegiada
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Com o presente trabalho pretende-se proporcionar uma visão sintética a respeito dos aspetos mais relevantes do Centro Internacional de Negócios da Madeira (CINM), regime fiscal especial que traz inúmeras controvérsias no âmbito interno e externo de Portugal. Isso porque existem críticas no sentido de que o referido regime seria, em verdade, um paraíso fiscal, estaria a configurar uma elisão fiscal e a proporcionar uma concorrência prejudicial a nível Europeu. Entretanto, em que pese todas as críticas, facto é que o Regime IV do Centro Internacional de Negócios da Madeira, atualmente em vigor e que irá produzir efeitos até o final do ano de 2027, foi efectivamente aprovado pela Comissão Europeia. Logo, está evidenciada a grande controvérsia que envolve este regime fiscal privilegiado, e que sustenta a necessidade de produção académica sobre o tema. E é por essa razão que se escolheu este tópico para trazer à discussão. De início, o presente trabalho buscará fazer uma breve análise do sistema fiscal português e, posteriormente, passará a realizar um sucinto exame a respeito das particularidades da Madeira a justificar um regime fiscal diferenciado. Ainda, irá fazer-se um estudo acerca da evolução histórica do Centro Internacional de Negócios da Madeira até o momento atual, bem como um rápido resumo acerca dos conceitos de elisão fiscal, concorrência prejudicial e paraíso fiscal, com o enquadramento, ao final, do CINM como regime de tributação especial, de forma a afastar, ou não, os rótulos insistentemente alegados.
The present work aims to provide a brief overview of the most relevant aspects of the International Business Center of Madeira (CINM), a special tax regime that brings numerous controversies within Portugal and abroad. This is because there is criticism that such a scheme would indeed be a tax haven, would constitute a tax avoidance and provide harmful competition at European level. However, in spite of all the criticisms, the fact is that Regime IV of the International Business Center of Madeira, currently in force and which will take effect by the end of 2027, was effectively approved by the European Commission. Thus, the great controversy surrounding this privileged fiscal regime is evidenced, and that supports the need for academic production on the subject. And that is why we chose this topic to bring to the discussion. At first, this work will make a brief analysis of the Portuguese tax system and, subsequently, will carry out a brief examination of the particularities of Madeira justifying a differentiated tax regime. In addition, a study will be made of the historical evolution of the Madeira International Business Center to date, as well as a brief summary of the concepts of tax avoidance, harmful competition and tax haven, with the framework, at the end, of the CINM, as a regime of special taxation, in order to remove or not the insistently alleged labels.
The present work aims to provide a brief overview of the most relevant aspects of the International Business Center of Madeira (CINM), a special tax regime that brings numerous controversies within Portugal and abroad. This is because there is criticism that such a scheme would indeed be a tax haven, would constitute a tax avoidance and provide harmful competition at European level. However, in spite of all the criticisms, the fact is that Regime IV of the International Business Center of Madeira, currently in force and which will take effect by the end of 2027, was effectively approved by the European Commission. Thus, the great controversy surrounding this privileged fiscal regime is evidenced, and that supports the need for academic production on the subject. And that is why we chose this topic to bring to the discussion. At first, this work will make a brief analysis of the Portuguese tax system and, subsequently, will carry out a brief examination of the particularities of Madeira justifying a differentiated tax regime. In addition, a study will be made of the historical evolution of the Madeira International Business Center to date, as well as a brief summary of the concepts of tax avoidance, harmful competition and tax haven, with the framework, at the end, of the CINM, as a regime of special taxation, in order to remove or not the insistently alleged labels.
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Direito fiscal Sistema fiscal Centro Internacional de Negócios da Madeira Paraíso fiscal Tributação Portugal - Madeira Teses de mestrado - 2020