haku: @indexterm TAX HAVENS / yhteensä: 30
viite: 10 / 30
| Tekijä: | Sousa da Camara, F. de Ayala, B. |
| Otsikko: | CFC taxation |
| Lehti: | European Taxation
1996 : VOL. 36:1, p. 21-27 |
| Asiasana: | PORTUGAL TAX AVOIDANCE TAX HAVENS |
| Kieli: | eng |
| Tiivistelmä: | Following Portugal's comprehensive tax reform enacted on 1 January 1989, several changes were introduced concerning both domestic and international taxation which reflect the increased attention being paid to anti-avoidance measures. Portugal's high tax rates and its comprehensive income taxation have led taxpayers to seek benefits of low-tax jurisdictions. The Portuguese tax authorities, for their part, have become increasingly aware of the practical effects of the use of tax havens: the creation of budgetary gaps as well as economic distortions. In addition, it has been recognized that tax havens create new possibilities for avoidance and make some taxpayers bear the burden of tax for others. |
SCIMA