Introdução
| Autor | Tiago Caiado Guerreiro |
| Cargo do Autor | Advogado |
| Páginas | 9 |
Page 9
O presente texto visa modestamente analisar, entre outras questões, o novo regime fiscal das sociedades gestoras de participações sociais (doravante SGPS), introduzido pela Lei 32-B/2002, de 30 de Dezembro.
Visa igualmente fazer a ponte entre o regime das SGPS e a sua utilização como holding intermédia para não residentes. Ao mesmo tempo, analisam-se os quadrantes teóricos e práticos necessários para a elaboração de propostas de optimização fiscal tendo em consideração este novo regime. Aí serão abordadas as garantias, blindagens e riscos derivados da implementação de propostas e projectos de optimização fiscal internacional e interna, à luz dos últimos desenvolvimentos internacionais, de...
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PEÇA SUA AVALIAÇÃO- Livros e Revistas
- O novo regime fiscal das SGPS
- Nota do Autor
- Introdução
- Sociedades gestoras de participações sociais: tendências actuais
- Algumas notas sobre a responsabilidade disciplinar, civil, tributária e penal dos revisores oficiais de contas
- A optimização fiscal. Breve noção do que é e dos fins que visa atingir
- Os limites legais da optimização fiscal lícita. Principais passos para estruturar e organizar um processo de optimização fiscal
- Noções gerais sobre a cláusula geral anti-abuso (art. 38° Da lei geral tributária)
- Noções gerais sobre controlled foreign corporations (CFC). Enumeração das características fundamentais que deve possuir uma zona de baixa ou nula tributação
- Algumas notas sobre desvantagens da utilização directa de veículos offshore no caso português
- O Impacto do direito fiscal internacional no planeamento fiscal: últimos desenvolvimentos
- Anexos
- Position of the European Parliament
- Indice bibliográfico
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