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A base do IRC no caso de estabelecimento estável : análise comparativa ao conceito de estabelecimento estável existente em Portugal e Angola
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Abstract(s)
A presente dissertação assenta numa análise comparativa ao atual conceito de estabelecimento estável existente no ordenamento jurídico angolano e no ordenamento jurídico português face ao conceito de estabelecimento estável adotado pela Convenção para evitar a dupla tributação celebrada entre os dois países. O estudo tem como objetivo principal a identificação das principais diferenças e semelhanças entre os dois conceitos, bem como a compreensão das razões inerentes a tais diferenças. No mesmo pudemos constatar maiores diferenças do que semelhanças e estas têm como fundamento, realidades sócio-culturais distintas, objetivos políticos e económicos distintos, origens históricas distintas, entre outros. A realização da investigação ficou marcada pela enorme dificuldade de obtenção de material sobre o conteúdo angolano, desde doutrina a jurisprudência.
This dissertation is based on a comparative analysis of the current concept of permanent establishment in the Angolan legal system and in the Portuguese legal system in relation to the concept of permanent establishment adopted by the Convention for the Avoidance of Double Taxation signed between the two countries. The study's main objective is to identify the main differences and similarities between the two concepts, as well as to understand the reasons for these differences. The study found that there are more differences than similarities and that these are based on different socio-cultural realities, different political and economic objectives, different historical origins, among others. The research was marked by the enormous difficulty of obtaining material on Angolan content, from doctrine to case law.
This dissertation is based on a comparative analysis of the current concept of permanent establishment in the Angolan legal system and in the Portuguese legal system in relation to the concept of permanent establishment adopted by the Convention for the Avoidance of Double Taxation signed between the two countries. The study's main objective is to identify the main differences and similarities between the two concepts, as well as to understand the reasons for these differences. The study found that there are more differences than similarities and that these are based on different socio-cultural realities, different political and economic objectives, different historical origins, among others. The research was marked by the enormous difficulty of obtaining material on Angolan content, from doctrine to case law.
Description
Keywords
Estabelecimento estável Tributação de não residentes Angola Permanent establishment Taxation of non-residents Double taxation
Pedagogical Context
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CC License
Without CC licence