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A dupla tributação de impostos sobre o rendimento
| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 7.57 MB | Adobe PDF |
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Abstract(s)
Este trabalho aborda de forma aprofundada a problemática da dupla tributação internacional, analisando os seus fundamentos teóricos, os critérios de residência e fonte e os conflitos de competência que deles decorrem. Examina-se a relevância da convenção modelo da OCDE, destacando as suas disposições estruturantes e os métodos de eliminação da dupla tributação, bem como a tensão existente entre práticas de planeamento fiscal legítimo e estratégias abusivas suscetíveis de comprometer a equidade tributária. A investigação centra-se ainda na aplicação prática em Portugal, explorando os tratados em vigor, casos concretos e os desafios que emergem da economia digital. Conclui-se pela importância deste tema na construção de um sistema fiscal internacional mais justo, eficiente e equilibrado
This work offers an in-depth analysis of the challenges posed by international double taxation, exploring its theoretical foundations, the criteria of residence and source, and the jurisdictional conflicts that arise between them. It examines the role of the OECD Model Convention, emphasizing its core provisions and the mechanisms it proposes for eliminating double taxation, while also addressing the tension between legitimate tax planning and abusive strategies that threaten fiscal equity. Particular attention is given to the Portuguese context, assessing the treaties currently in force, practical case studies, and the pressing challenges of the digital economy. Overall, the research underscores the significance of this subject for building a more just, efficient, and balanced international tax system
This work offers an in-depth analysis of the challenges posed by international double taxation, exploring its theoretical foundations, the criteria of residence and source, and the jurisdictional conflicts that arise between them. It examines the role of the OECD Model Convention, emphasizing its core provisions and the mechanisms it proposes for eliminating double taxation, while also addressing the tension between legitimate tax planning and abusive strategies that threaten fiscal equity. Particular attention is given to the Portuguese context, assessing the treaties currently in force, practical case studies, and the pressing challenges of the digital economy. Overall, the research underscores the significance of this subject for building a more just, efficient, and balanced international tax system
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Keywords
dupla tributação internacional convenção modelo da OCDE residência fiscal estado da fonte planeamento fiscal economia digital Portugal