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Autores
Orientador(es)
Resumo(s)
O presente estudo versa essencialmente sobre a Dupla Tributação nos Impostos sobre o
Rendimento. Porém, antes de alusão ao tema principal, importa perceber o caminho que
nos leva até ele.
É nesse sentido que começamos por fazer referência à soberania fiscal, que se traduz na
possibilidade de criação e implementação das políticas fiscais próprias de cada Estado,
bem como no exercício dos respetivos poderes tributários.
Além disso, é crucial abordar os critérios (isto é, fatores de conexão para efeitos de
tributação) da residência e da fonte, nomeadamente através da explicação destes
conceitos, quer no âmbito das pessoas singulares, quer no âmbito das pessoas coletivas,
o que nos leva (inevitavelmente) ao estudo do problema da Dupla Tributação.
Finalmente, chegamos ao ponto alto deste estudo, nomeadamente a abordagem à Dupla
Tributação, começando pelas suas causas e consequências e acabando nos métodos para
a evitar ou atenuar.
This study deals essentially with Double Taxation on Income Taxes. However, before mentioning the main theme, it is important to understand the path that takes us to it. It is in this sense that we begin by referring to fiscal sovereignty, which translates into the possibility of creating and implementing tax policies specific to each State, as well as in the exercise of the respective tax powers. In addition, it is crucial to address the criteria (that is, connection factors for the purposes of taxation) of residence and source, namely through the explanation of these concepts, both in the scope of natural persons and in the scope of legal persons, which leads (inevitably) to the study of the Double Taxation problem. Finally, we reached the high point of this study, namely the approach to Double Taxation, starting with its causes and consequences and ending with methods to avoid or mitigate it.
This study deals essentially with Double Taxation on Income Taxes. However, before mentioning the main theme, it is important to understand the path that takes us to it. It is in this sense that we begin by referring to fiscal sovereignty, which translates into the possibility of creating and implementing tax policies specific to each State, as well as in the exercise of the respective tax powers. In addition, it is crucial to address the criteria (that is, connection factors for the purposes of taxation) of residence and source, namely through the explanation of these concepts, both in the scope of natural persons and in the scope of legal persons, which leads (inevitably) to the study of the Double Taxation problem. Finally, we reached the high point of this study, namely the approach to Double Taxation, starting with its causes and consequences and ending with methods to avoid or mitigate it.
Descrição
Dissertação de Mestrado em Solicitadoria
Palavras-chave
soberania fiscal dupla tributação critério de residência critério da fonte
Contexto Educativo
Citação
Editora
Instituto Politécnico do Porto. Escola Superior de Tecnologia e Gestão