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Advisor(s)
Abstract(s)
A presente dissertação visa a análise do novo regime da Tributação de rendimentos gerados por Criptoativos, no âmbito do Imposto sobre o Rendimento das Pessoas Singulares, consagrado no Orçamento do Estado para 2023 (através da entrada em vigor da Lei n.º 24-D/2022, de 30 de dezembro) e suas especificidades.
This dissertation aims to analyse the new regime for the taxation of income generated by cryptoassets, within the scope of Personal Income Tax, enshrined in the State Budget for 2023 (through the entry into force of Law no. 24-D/2022, of December 30) and its specificities.
This dissertation aims to analyse the new regime for the taxation of income generated by cryptoassets, within the scope of Personal Income Tax, enshrined in the State Budget for 2023 (through the entry into force of Law no. 24-D/2022, of December 30) and its specificities.
Description
Keywords
Criptoativos Tributação Imposto sobre o rendimento de pessoas singulares Cryptoassets Taxation Personal income tax