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A aplicação das regras CFC na OCDE e na União Europeia
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Pagar impostos parece ser não só um dever legal, como moral. É com esta entendimento que se criam as regras sobre as sociedades estrangeiras controladas. Desde 2012 que se tornou público que grandes multinacionais não pagavam impostos, tendo a OCDE e o G20 reagido por meio do Projeto BEPS (Base Erosion and Profit Shifting), cujo objetivo é o desenvolvimento de um plano de 15 ações para resolver o problema da erosão da matéria tributável e da transferência de lucros através de medidas coordenadas entre os Estados. Uma destas medidas é a implementação e reforço da legislação interna em matéria de regras sobre as sociedades estrangeiras controladas, de acordo com a Ação 3 do Projeto BEPS. Por outro lado, e na sequência dos relatórios finais da OCDE sobre as ações do Projeto BEPS em 2015, a União Europeia redigiu a Diretiva (UE) 2016/1164 do Conselho, de 12 de julho de 2016 que estabelece regras contra as práticas de
elisão fiscal que tenham incidência direta no funcionamento do mercado interno, tendo incluído duas normas relativas à aplicação de regras CFC no contexto da União Europeia, os artigos 7.º e 8.º. Através da Diretiva a União Europeia sublinhou a necessidade de encontrar soluções fiscais comuns entre os Estados-Membros de forma a serem consideradas as conclusões da OCDE no Projeto BEPS. O Projeto BEPS surge em 2015 e atualmente, continuam a surgir problemas de diferimento da tributação, ainda que sejam aplicadas regras CFC pelos Estados. É a partir do estudo do Projeto BEPS e da Diretiva (UE) 2016/1164 do Conselho, de 12 de julho de 2016 que iniciamos esta dissertação que visa enaltecer os pontos positivos e negativos da implementação das regras CFC, analisando os detalhes da aplicação de tais regras.
It is not just a legal but a moral duty to pay taxes. It is with this stand that the rules on controlled foreign companies emerge. Since 2012 the information about multinationals not paying taxes has been public. Reacting to that, the OECD and the G20 created the Action Plan on Base Erosion and Profit Shifting (“BEPS Project”), which intended to create a plan with 15 actions. These actions were designed to counter the artificial erosion of the tax base and the profit shifting through coordinated measures by States. One of this measures is the creation and the strengthening of domestic legislation on controlled foreign companies’ rules, according to the Action 3 of the BEPS Project. On the other hand, and after the final reports of the BEPS Project created by the OECD, the European Union drafted the Council Directive (EU) 2016/1164, of 12 July 2016, laying down rules against tax avoidance practices that directly affect the functioning of the internal market which includes two rules on controlled foreign companies – articles 7.º and 8.º. Through this Directive the European Union emphasized the need to find a common consolidated tax solution between Member-States to implement the conclusions of the OECD in the Action Plan on Base Erosion and Profit Shifting. The BEPS Project emerged in 2015 and tax deferment is still a problem nowadays, even if CFC rules are applied by States. This dissertation begins with the study of the BEPS Project and the Council Directive (EU) 2016/1164, of 12 July 2016 and intends to point out the positive and the negative aspects of the creation of CFC rules, analysing the details of the implementation of these rules.
It is not just a legal but a moral duty to pay taxes. It is with this stand that the rules on controlled foreign companies emerge. Since 2012 the information about multinationals not paying taxes has been public. Reacting to that, the OECD and the G20 created the Action Plan on Base Erosion and Profit Shifting (“BEPS Project”), which intended to create a plan with 15 actions. These actions were designed to counter the artificial erosion of the tax base and the profit shifting through coordinated measures by States. One of this measures is the creation and the strengthening of domestic legislation on controlled foreign companies’ rules, according to the Action 3 of the BEPS Project. On the other hand, and after the final reports of the BEPS Project created by the OECD, the European Union drafted the Council Directive (EU) 2016/1164, of 12 July 2016, laying down rules against tax avoidance practices that directly affect the functioning of the internal market which includes two rules on controlled foreign companies – articles 7.º and 8.º. Through this Directive the European Union emphasized the need to find a common consolidated tax solution between Member-States to implement the conclusions of the OECD in the Action Plan on Base Erosion and Profit Shifting. The BEPS Project emerged in 2015 and tax deferment is still a problem nowadays, even if CFC rules are applied by States. This dissertation begins with the study of the BEPS Project and the Council Directive (EU) 2016/1164, of 12 July 2016 and intends to point out the positive and the negative aspects of the creation of CFC rules, analysing the details of the implementation of these rules.
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Sociedades estrangeiras Tributação Elisão fiscal Evasão fiscal Justiça fiscal Teses de mestrado - 2023