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Abstract(s)
O Código do Imposto sobre o Rendimento das Pessoas Singulares contem
inúmeras opções legítimas de tributação, que estão ao alcance do sujeito passivo
residente e não residente, pela liberdade jurídica e fiscal que lhe é inerente, e que lhe
permitem alcançar a tão desejada poupança fiscal. Neste sentido, pretendemos
elencar e desenvolver algumas das opções concedidas ao sujeito passivo residente
noutro Estado-Membro da União Europeia ou do Espaço Económico Europeu,
seguindo uma abordagem que se centra não só num esclarecimento da própria opção,
como na motivação delineada pelo legislador fiscal na introdução das alternativas e as
vantagens e desvantagens subjacentes
The Personal Income Tax Code contains numerous legitimate taxation options, which are available to the taxable person, due to the inherent legal and fiscal freedom, and which allow them to achieve the much-desired tax savings. In this sense, we intend to list and develop some of the options granted to the taxable person residing in another Member State of the European Union or the European Economic Area, following an approach that focuses not only on clarifying the option itself and the type of taxable person, as in the motivation outlined by the tax legislator in the introduction of these alternatives and the underlying advantages and disadvantages.
The Personal Income Tax Code contains numerous legitimate taxation options, which are available to the taxable person, due to the inherent legal and fiscal freedom, and which allow them to achieve the much-desired tax savings. In this sense, we intend to list and develop some of the options granted to the taxable person residing in another Member State of the European Union or the European Economic Area, following an approach that focuses not only on clarifying the option itself and the type of taxable person, as in the motivation outlined by the tax legislator in the introduction of these alternatives and the underlying advantages and disadvantages.
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Keywords
Imposto sobre o rendimento das pessoas singulares Opções de tributação Planeamento fiscal Personal income tax Tax planning Taxation options