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Abstract(s)
O presente estudo analisa as problemáticas que envolvem a tributação dos residentes em sede de IRS, perante uma alteração legislativa recente, bem como ilustrar a importância do Supremo Tribunal de Justiça e da Convenção Modelo da OCDE nestas modificações, fazendo também alusão às decisões do Centro de Arbitragem Administrativa nesta matéria, ainda que com algumas limitações, tendo em conta as poucas decisões existentes sobre esta matéria. Por fim, abordaremos também a importância dos impostos de saída, como uma situação jurídica que é criada pela perda de residência num determinado território e de como este tipo de impostos tem combatido o planeamento fiscal por meio da deslocalização da residência.
The present study analysis the problematic which involve the taxation of residents in individual income tax, towards a recent legislative change, as well as to illustrate the importance of the Supreme Court of Justice and the OECD Model Convention in these modifications, also alluding to the decisions of the Administrative Arbitration Center on this matter, although with some limitations, considering the few existing decisions on this subject. In the end, we will also address the importance of exit taxes, as a legal situation which is created by loss of residence in a determined territory and how this kind of taxes have fought the tax planning through relocation of residence.
The present study analysis the problematic which involve the taxation of residents in individual income tax, towards a recent legislative change, as well as to illustrate the importance of the Supreme Court of Justice and the OECD Model Convention in these modifications, also alluding to the decisions of the Administrative Arbitration Center on this matter, although with some limitations, considering the few existing decisions on this subject. In the end, we will also address the importance of exit taxes, as a legal situation which is created by loss of residence in a determined territory and how this kind of taxes have fought the tax planning through relocation of residence.
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Keywords
Dupla residência fiscal Residência por dependência Convenções sobre dupla tributação Impostos de saída Dual residence Deemed residence of individuals Double tax conventions Exit taxes