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The introduction of CCCTB – Common Consolidated Corporate Tax Base in Portugal
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Num mundo global, as empresas tem desenvolvido as suas atividades em diversos países da União Europeia tendo que enfrentar alguns obstáculos económicos e fiscais. Desde os tempos primórdios, de 1950, as Comunidades Europeias cujo objetivo primário é a aproximação das Nações do Velho Continente, temos visto uma proliferação do desenvolvimento de negócios e empresas para além fronteiras na Europa. Este crescimento corporativo internacional levou ao aparecimento de distorções e erosões fiscais, devido ao fluxo de capital entre Nações que levantam algumas preocupações sobre a capacidade dos Governos de aplicar a sua legislação fiscal relativamente aos impostos corporativos. Esta é uma das grandes inquietações da Autoridade Fiscal e Aduaneira da União Europeia, que ao longo destes últimos anos tem procurado por um método eficaz de harmonização fiscal onde todos os 28 Estados Membros pudessem depender, assim como fortalecer o Mercado Único. Em 2001, foi introduzida a ideia da Matéria Coletável Comum Consolidada onde mais tarde, em 2011, deu lugar à apresentação da Proposta Diretiva de Matéria Coletável Comum Consolidada do Imposto sobre as Sociedades (MCCCIS) como uma solução para a harmonização fiscal corporativa. Contudo, os estudos preliminares demonstraram que a resposta para o problema em questão, não seria a melhor resposta, no momento, visto que traria distorções adicionais aquando a substituição pelos Sistemas Fiscais dos 28 Estados Membros. Este trabalho demonstra que em Portugal, a diferença entre o Sistema Fiscal atual e a implementação do MCCCIS é reduzida e não traria qualquer vantagem para a harmonização fiscal corporativa.
In a global world, companies that develop its activities in many countries of the European Union, have to face many economic and fiscal obstacles. Since the dawn, in 1950, of the European Communities, which main objectives were to bring the Old Continent Nations together, we have seen a proliferation of cross-countries business development and the establishment of multinational companies throughout Europe. This cross-border corporation growth led to some tax distortions and erosions, mainly regarding the capital shifting between nations raising some concerns about the ability of Governments to apply their own tax legislation, essentially the corporate tax. This is one of the main concerns of the European Commission Taxation and Customs Union that throughout the past years have been researching for a tax harmonization method in which all 28 Member States could rely on and empower the Single Market. In 2001, the idea of a common consolidated tax base was introduced which led later on, in 2011, the introduction of the Directive?s Proposal of a Common Consolidated Corporate Tax Base (CCCTB) as the inner solution for corporate tax harmonization. Although, preliminary studies showed us that it could not be, for now, the answer for the issue at hand due to the distortions that may create replacing the 28 Member States tax legislation in force in the European Union. This work shows that in Portugal the difference between the existing tax legislation and CCCTB is reduced and would not bring any advantage for corporate tax harmonization.
In a global world, companies that develop its activities in many countries of the European Union, have to face many economic and fiscal obstacles. Since the dawn, in 1950, of the European Communities, which main objectives were to bring the Old Continent Nations together, we have seen a proliferation of cross-countries business development and the establishment of multinational companies throughout Europe. This cross-border corporation growth led to some tax distortions and erosions, mainly regarding the capital shifting between nations raising some concerns about the ability of Governments to apply their own tax legislation, essentially the corporate tax. This is one of the main concerns of the European Commission Taxation and Customs Union that throughout the past years have been researching for a tax harmonization method in which all 28 Member States could rely on and empower the Single Market. In 2001, the idea of a common consolidated tax base was introduced which led later on, in 2011, the introduction of the Directive?s Proposal of a Common Consolidated Corporate Tax Base (CCCTB) as the inner solution for corporate tax harmonization. Although, preliminary studies showed us that it could not be, for now, the answer for the issue at hand due to the distortions that may create replacing the 28 Member States tax legislation in force in the European Union. This work shows that in Portugal the difference between the existing tax legislation and CCCTB is reduced and would not bring any advantage for corporate tax harmonization.
Descrição
Mestrado em Finanças
Palavras-chave
Harmonização Fiscal Legislação Fiscal Matéria Coletável MCCCIS Mercado Único Tax Harmonization Tax Legislation Tax Base CCCTB Single Market
Contexto Educativo
Citação
Silva, António Sampaio Cândido da (2016). "The introduction of CCCTB – Common Consolidated Corporate Tax Base in Portugal". Dissertação de Mestrado, Universidade de Lisboa. Instituto Superior de Economia e Gestão.
Editora
Instituto Superior de Economia e Gestão