Tax Planning

The publication of this work contributes to a better knowledge of some issues related to the subject of tax planning. We intend therefore to present a systematic analysis with academic and scientific relevance on a subject of high relevance. To this end we have prepared a review of some of the academic doctrine (and not only) on the subjects addressed as well as a legislative and jurisprudential analysis.In this book we analyze the problem of tax planning and its borders as well as some related issues. We also make explicit and distinguish between the various types of tax planning with special focus on extra-legislative tax planning and the obligation to notify the Tax and Customs Authority of certain internal or cross-border mechanisms with fiscal relevance. In addition we pay attention to anti-abuse measures namely the general anti-abuse clause and some specific anti-abuse measures foreseen in the Portuguese Corporate Income Tax Code. Finally we expose and analyse some practical situations through the use of jurisprudence.