{"id":45481,"date":"2020-10-28T10:16:17","date_gmt":"2020-10-28T10:16:17","guid":{"rendered":"http:\/\/obegef.pt\/wordpress\/?p=45481"},"modified":"2020-11-09T12:03:02","modified_gmt":"2020-11-09T12:03:02","slug":"56-working-paper-2-2-2-2-2-2-2","status":"publish","type":"post","link":"https:\/\/obegef.pt\/wordpress\/?p=45481","title":{"rendered":"64# Working Paper"},"content":{"rendered":"\n\n\n
\"\"<\/a><\/td>\nAutores:<\/strong> Miguel Viegas; Ant\u00f3nio Dias
\nT\u00edtulo: <\/strong>A Declara\u00e7\u00e3o por Pa\u00eds e a oportunidade de um imposto unit\u00e1rio
\nEditor:<\/strong>\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF
\nData:<\/strong> 2020, Out.
\nP\u00e1ginas:<\/strong> 23
\n\u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude
\n<\/strong><\/strong>Formato ficheiro:<\/strong>\u00a0pdf (portable document format)
\nDimens\u00e3o:<\/strong>\u00a0370 kb
\nSolicita\u00e7\u00e3o:<\/strong>\u00a0Transmita-nos<\/a>\u00a0a sua opini\u00e3o sobre este trabalho<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(Carregue na imagem para importar o livro)<\/p>\n

<\/p>\n

Resumo:<\/strong>\u00a0<\/strong><\/p>\n

\"texto<\/a>As empresas multinacionais est\u00e3o hoje obrigadas a entregar junto das autoridades tribut\u00e1rias um relat\u00f3rio anual (conhecido por \u201cCountry-by-country Report\u201d, CbCR) com informa\u00e7\u00e3o fiscal desagregada pa\u00eds por pa\u00eds por forma a evidenciar onde s\u00e3o distribu\u00eddos os ativos e os trabalhadores e onde s\u00e3o declarados os lucros e pagos os impostos. Infelizmente, estes relat\u00f3rios na maior parte das jurisdi\u00e7\u00f5es, nomeadamente na Uni\u00e3o Europeia, n\u00e3o s\u00e3o divulgados publicamente, impedindo assim o escrut\u00ednio p\u00fablico sobre a forma com que as empresas multinacionais usam e abusam dos mais diversos expedientes para deslocalizar lucros para para\u00edsos fiscais.
\nNeste artigo, usamos os primeiros dados sobre os CbCR das empresas multinacionais sediadas nos Estados Unidos, onde a sua divulga\u00e7\u00e3o p\u00fablica j\u00e1 \u00e9 poss\u00edvel. Os resultados referentes a 1205 empresas e aos anos de 2016-2017, confirmam um forte enviesamento dos lucros declarados em territ\u00f3rio com baixa tributa\u00e7\u00e3o. Num momento de crise econ\u00f3mica causada pela pandemia, a necessidade de recursos p\u00fablicos volta a colocar na ordem do dia a prem\u00eancia de uma tributa\u00e7\u00e3o mais justa que promova uma reparti\u00e7\u00e3o mais equilibrada do fardo fiscal.
\nA aplica\u00e7\u00e3o de um imposto unit\u00e1rio realizada de acordo com a proposta da Comiss\u00e3o Europeia e aplicada \u00e0s 210 empresas multinacionais que operam em Portugal, significaria um acr\u00e9scimo de receita fiscal da ordem dos 220 milh\u00f5es de euros anuais.<\/p>\n

\"Texto<\/a>Multinational companies are now required to deliver to the tax authorities an annual report (known as the \u201cCountry-by-country Report\u201d, CbCR) with tax information on a country by country base, in order to show where assets and workers are distributed and where profits are declared and taxes paid. Unfortunately, these reports in most jurisdictions, notably in the European Union, are not made public, thus preventing public scrutiny about the technique that multinational companies use to relocate profits to tax havens.
\nIn this article, we use the CbCR of multinational companies based in the United States, where their public disclosure is already possible. The results of 1205 companies throughout the years 2016-2017, confirm a strong bias concerning the profits declared toward low-tax territories. At a time of economic crisis caused by the pandemic, all countries will need more public resources. The necessity of a more balanced distribution of the tax burden should be on the political agenda. Our estimation shows that the application of a unitary tax carried out in accordance with the European Commission\u2019s proposal and applied to the 210 multinational companies operating in Portugal, would mean an increase in tax revenue of the order of 220 million euros annually.<\/p>\n

\u00a9 Direitos de autor<\/strong>:<\/p>\n

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Autores: Miguel Viegas; Ant\u00f3nio Dias T\u00edtulo: A Declara\u00e7\u00e3o por Pa\u00eds e a oportunidade de um imposto unit\u00e1rio Editor:\u00a0Edi\u00e7\u00f5es H\u00famus & OBEGEF Data: 2020, Out. P\u00e1ginas: 23 \u00a9: Observat\u00f3rio de Economia e Gest\u00e3o de Fraude Formato ficheiro:\u00a0pdf (portable document format) Dimens\u00e3o:\u00a0370 kb Solicita\u00e7\u00e3o:\u00a0Transmita-nos\u00a0a sua opini\u00e3o sobre este trabalho (Carregue na imagem para importar o livro)<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"_exactmetrics_skip_tracking":false,"_exactmetrics_sitenote_active":false,"_exactmetrics_sitenote_note":"","_exactmetrics_sitenote_category":0,"footnotes":""},"categories":[71],"tags":[],"class_list":["post-45481","post","type-post","status-publish","format-standard","hentry","category-working-papers-publicacoes"],"_links":{"self":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/45481","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=45481"}],"version-history":[{"count":12,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/45481\/revisions"}],"predecessor-version":[{"id":45538,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=\/wp\/v2\/posts\/45481\/revisions\/45538"}],"wp:attachment":[{"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=45481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=45481"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/obegef.pt\/wordpress\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=45481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}