Tax Transparency - practical relevance of the regime in Portugal
Keywords:
Transparência Fiscal; Imposto sobre o Rendimento; Imputação da Matéria Coletável; Neutralidade Fiscal; Dupla Tributação.Abstract
The tax transparency regime, implemented in Portugal with the tax reform of the 1980s (constituted one of the main novelties introduced either by Decree-Law no. 442-A / 88 of 30 November, or by Decree-Law no. 442-B / 88 of November 30), is characterized under the terms of article 20 of the IRS Code by imputing to the partners / members, natural or legal persons, the taxable amount of companies that assume one of the forms provided for in article 6 of IRC Code. The present work seeks to critically analyse the legal assumptions of its application, its purpose, and the associated constraints. We will address some of its limitations and inconsistencies, namely the fact that tax transparency is not very attractive for some companies, which seek to release themselves from being subject to this special regime, contrary to the assumptions underlying tax transparency regime creation.
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