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Abstract(s)
Num mundo fortemente marcado pela globalização, estando os mercados mais exigentes e competitivos, os Estados sentiram a necessidade de criar sistemas fiscais mais privilegiados com regimes de tributação que, para os sujeitos não residentes, se revelassem mais atrativo. Neste sentido, Portugal em 2009, criou o regime dos residentes não habituais. A este propósito, propomo-nos a elaborar e explanar a análise deste regime e a compará-lo com os existentes noutros países. Faremos uma breve observação ao regime de Malta devido ao respetivo aumento da popularidade no âmbito internacional para sujeitos que anseiem reduzir a sua carga fiscal.
Numa conjuntura internacional revela-se crucial proceder ao enquadramento da figura dos residentes não habituais no âmbito das Convenções de Eliminação de Dupla Tributação subscritas por Portugal, na medida em que estas se aplicam àqueles. Em consequência, poderão ocorrer situações de dupla isenção.
A composição deste trabalho não foi de todo a mais simples uma vez que são escassas as fontes que aprofundam o tema na esfera de problematização substancial bem como a difícil perceção das diferenças do regime português em relação a outros com regimes semelhantes.
In a world marked by globalization, with the markets being more demanding and competitive, States felt the need to create more privileged tax systems with tax regimes that were more attractive to nonresidents. In this sense, Portugal in 2009, created the regime of non-habitual residents. In this regard, we propose to elaborate and explain the analysis of this scheme and to compare it with those in other countries. We will make a brief remark to the Malta regime because of its increased popularity in the international arena for people who are anxious to reduce their tax burden. In an international context, it is crucial to establish the framework of the figure of non-habitual residents under the Double Taxation Agreements subscribed by Portugal, insofar as these apply to them. As a consequence, double exemption situations may occur. The composition of this work was not altogether simpler since the sources that deepen the subject in the sphere of substantial problematization as well as the difficult perception of the differences of the portuguese regime in relation to others with similar regimes are not very simple. The composition of this work was not altogether simple since the sources that deepen the subject in the sphere of substantial problematization as well as the difficult perception of the differences of the portuguese regime in relation to others with similar regimes are not very simple.
In a world marked by globalization, with the markets being more demanding and competitive, States felt the need to create more privileged tax systems with tax regimes that were more attractive to nonresidents. In this sense, Portugal in 2009, created the regime of non-habitual residents. In this regard, we propose to elaborate and explain the analysis of this scheme and to compare it with those in other countries. We will make a brief remark to the Malta regime because of its increased popularity in the international arena for people who are anxious to reduce their tax burden. In an international context, it is crucial to establish the framework of the figure of non-habitual residents under the Double Taxation Agreements subscribed by Portugal, insofar as these apply to them. As a consequence, double exemption situations may occur. The composition of this work was not altogether simpler since the sources that deepen the subject in the sphere of substantial problematization as well as the difficult perception of the differences of the portuguese regime in relation to others with similar regimes are not very simple. The composition of this work was not altogether simple since the sources that deepen the subject in the sphere of substantial problematization as well as the difficult perception of the differences of the portuguese regime in relation to others with similar regimes are not very simple.
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Keywords
Residente não-habitual Residência fiscal Dupla tributação internacional Rendimentos Non-habitual resident Tax residence International double taxation Income