Directive (EU) 2022/2523 related to the establishment of a global minimum level of taxation for multinational groups and its alignment with the principle of ability to pay in the Portuguese legal system

Rodrigo Alexandre Lazaro Pinto

Keywords

International Taxation; Digital Economy; Globe; Contributive Ability; Fiscal crisis; Digitization.

Abstract

The current fiscal crisis in the States is faced with the obligation to pay for growing expenses related to social welfare, imposing a global agenda to search for new sources of tax collection. Among the elements for its increase, there are the economic phenomena of the new economy arising from the shortening of the distance between producers and consumers of digital or partially digitized goods and services. The research in question seeks to critically analyze Directive (EU) 2022/2523 of the European Council on the establishment of a global minimum level of taxation for multinational groups, from the perspective of their approximations and distances to the Principle of Contributive Capacity.