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A presente dissertação de mestrado aborda as problemáticas advindas da dupla residência de pessoas singulares, concretamente no caso português. Assim, neste estudo, procedemos a uma análise das situações em que se pode gerar a dupla residência e como resolvê-las, com o apoio da CMOCDE, um instrumento vital na interpretação do conceito de dupla residência, e das CDT’s, assim como as limitações do artigo 4.º, n.º 2 da CMOCDE. Nesta dissertação abordamos com especial ênfase a resposta dada ao problema da dupla residência pela jurisprudência nacional, através da análise de variados casos resolvidos pelos tribunais portugueses, assim como as alterações ao CIRS motivadas pelo resultado destes casos.
This master's thesis deals with the problems arising from the dual residence in case of individuals, specifically in the Portuguese case. Thus, in this study, we analyze the situations in which dual residence can arise and how to resolve them, with the support of the Model Tax Convention on Income and on Capital, a vital instrument in the interpretation of the concept of dual residence, and the Tax Treaties, as well as the limitations of article 4 (2) of the Model Tax Convention on Income and on Capital. In this dissertation we focus on the response given to the problem of dual residence by national cases law, by analyzing various cases resolved by the Portuguese courts, as well as the changes to the CIRS motivated by the outcome of those.
This master's thesis deals with the problems arising from the dual residence in case of individuals, specifically in the Portuguese case. Thus, in this study, we analyze the situations in which dual residence can arise and how to resolve them, with the support of the Model Tax Convention on Income and on Capital, a vital instrument in the interpretation of the concept of dual residence, and the Tax Treaties, as well as the limitations of article 4 (2) of the Model Tax Convention on Income and on Capital. In this dissertation we focus on the response given to the problem of dual residence by national cases law, by analyzing various cases resolved by the Portuguese courts, as well as the changes to the CIRS motivated by the outcome of those.
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Keywords
Residência Dupla residência fiscal Residência por dependência Residência parcial Convenções sobre dupla tributação Tie-breaker rules Residence Double tax residence Residence by dependency Partial residence Double tax treaties