Os limites legais da optimização fiscal lícita. Principais passos para estruturar e organizar um processo de optimização fiscal
| Autor | Tiago Caiado Guerreiro |
| Cargo do Autor | Advogado |
| Páginas | 83-84 |
Page 83
Na nossa exposição, iremos procurar traçar os limites da optimização fiscal lícita, tendo em atenção que as supra mencionadas cláusulas antiabuso o procuram condicionar ou contrariar, por vezes com recurso a critérios vagos e indeterminados, os quais podem até ser fonte de incertezas na gestão fiscal eficiente de uma empresa ou pessoa física. Estes critérios são preenchidos, frequentemente de forma arbitrária, pela Administração Fiscal. Existem, porém, técnicas e meios de delinear e executar estratégias de optimização fiscal que possam obviar à incerteza e aos riscos inerentes a este tipo de processos. Diga-se, no entanto, desde já, que nenhuma operação que procure uma optimização fiscal é ou pode ser totalmente isenta de incerteza e ou de riscos, pelo que caberá a cada contribuinte...
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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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