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Abstract(s)
A presente dissertação consiste numa análise comparativa ao tratamento fiscal dos rendimentos obtidos por pessoas singulares residentes em território português, consoante a sua participação seja feita em OIC nacionais ou em OIC estrangeiros. Em concreto, pretendemos apurar as diferenças previstas na legislação portuguesa para a tributação dos rendimentos que derivem de operações equivalentes, consoante o investimento seja feito em OIC nacional ou em OIC estrangeiro. Como procuraremos demonstrar, o regime nacional em vigor, seja por via legal ou regulamentar, parece beneficiar, paradoxalmente, o investimento em OIC estrangeiros, no que a determinadas operações geradoras de rendimento concerne. A participação em OIC estrangeiro poderá desencadear uma situação de dupla tributação jurídica na esfera do participante. Nessa medida, procuraremos aferir como se efetua a repartição da competência tributária internacional entre o Estado português e o Estado da fonte, de forma a perceber em que hipóteses e em que termos os rendimentos obtidos pelo participante hão de ficar sujeitos à aplicação do regime fiscal português.
This dissertation consists of a comparative analysis of the tax treatment of income obtained by natural persons resident in portuguese territory, depending on whether they invest in portuguese or non-portuguese CIUs. Specifically, we intend to determine the differences in Portuguese legislation for the taxation of income derived from equivalent operations, depending on whether the investment is made in a portuguese or non-portuguese CIU. As we will try to demonstrate, the national regime in force, whether by law or regulation, seems to paradoxically benefit investment in non-portuguese CIUs, as far as certain income generating operations are concerned. The investment in a non-portuguese CIU may give rise to a situation of juridical double taxation in the sphere of the investor. To this extent, we will seek to assess how the division of international tax jurisdiction between the portuguese state and the source state takes place, in order to understand in what circumstances and under what terms the income obtained by the investor will be subject to the portuguese tax regime.
This dissertation consists of a comparative analysis of the tax treatment of income obtained by natural persons resident in portuguese territory, depending on whether they invest in portuguese or non-portuguese CIUs. Specifically, we intend to determine the differences in Portuguese legislation for the taxation of income derived from equivalent operations, depending on whether the investment is made in a portuguese or non-portuguese CIU. As we will try to demonstrate, the national regime in force, whether by law or regulation, seems to paradoxically benefit investment in non-portuguese CIUs, as far as certain income generating operations are concerned. The investment in a non-portuguese CIU may give rise to a situation of juridical double taxation in the sphere of the investor. To this extent, we will seek to assess how the division of international tax jurisdiction between the portuguese state and the source state takes place, in order to understand in what circumstances and under what terms the income obtained by the investor will be subject to the portuguese tax regime.
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Keywords
OIC EBF CIRS Convenções sobre dupla tributação Mais-valias Rendimentos de capitais Rendimentos prediais Collective investment undertaking Portuguese tax benefits statute Portuguese personal income tax code Double taxation conventions Capital gains Investment gains Immovable property income