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Advisor(s)
Abstract(s)
A presente dissertação tem como objetivo principal determinar que alterações podem ser introduzidas no Procedimento Amigável, previsto no artigo 25.º da Convenção Modelo da OCDE, para resolução de conflitos emergentes da aplicação da Convenção, de forma a conferir uma maior proteção aos Contribuintes. Para tal, analisaremos primeiro o regime atual, ressaltando as suas desvantagens e posteriormente faremos uma análise das garantias dos Contribuintes no direito tributário português como fonte de inspiração. Mencionaremos também alguns direitos acrescidos dos Contribuintes quando um dos Estados Contratantes seja Portugal.
This dissertation's main objective is to determine what changes can be made to the current Mutual Agreement Procedure under the Article 25 of the OECD Model Convention for resolving disputes arising from the application of the Convention, in order to provide more protection for taxpayers. To this end, we will first analyze the current regime, highlighting its disadvantages, and then make an analysis of taxpayer’s guarantees in Portuguese tax law as a source of inspiration. We will also mention some increased rights for taxpayers when one of the contracting states is Portugal.
This dissertation's main objective is to determine what changes can be made to the current Mutual Agreement Procedure under the Article 25 of the OECD Model Convention for resolving disputes arising from the application of the Convention, in order to provide more protection for taxpayers. To this end, we will first analyze the current regime, highlighting its disadvantages, and then make an analysis of taxpayer’s guarantees in Portuguese tax law as a source of inspiration. We will also mention some increased rights for taxpayers when one of the contracting states is Portugal.
Description
Keywords
Procedimento amigável Dupla tributação internacional Garantia dos contribuintes Convenção modelo da OCDE Mutual agreement procedure International double taxation Taxpayer´s rights OECD model convention