Nota do Autor
| Autor | Tiago Caiado Guerreiro |
| Cargo do Autor | Advogado |
O presente texto foi elaborado com base no texto de apoio distribuído no curso de formação na Ordem dos Revisores Oficiais de Contas, que decorreu nos dias 27 e 30 de Outubro de 2003. Concebido para apoiar uma apresentação oral, o texto foi sujeito a uma revisão meramente superficial que se limitou a procurar eliminar erros e gralhas daí o tom coloquial e as evidentes marcas de oralidade.
Este texto estava inicialmente subordinado ao tema S.GP.S. -Regime Jurídico-Fiscal, Vantagens e...
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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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