Taxation of non-habitual residents: the Portuguese case
Autor(a) principal: | |
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Data de Publicação: | 2016 |
Tipo de documento: | Artigo |
Idioma: | por |
Título da fonte: | Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
Texto Completo: | https://doi.org/10.34624/ei.v0i13.4749 |
Resumo: | In 2009, a privileged tax system to attract high value-added foreigners and thus promote investment and raise the skill levels in the workforce was incorporated into the Portuguese legal system. In spite of not being a pioneering experience in the field of taxation, it has revealed to be truly competitive when compared to the other applicable systems in the European Union, namely in terms of scope, criteria and duration of application. The inevitable interaction between this system and the Conventions to avoid Double Taxation and the principle of non-discrimination has led to a cross-cutting analysis and enabled a global and systematic assessment of the underlying benefits. Possible constraints as to the Conventions to avoid Double Taxation, although real and of difficult elimination, sometimes result in ·extremely auspicious situations for the beneficiaries, as it is the case of double exemption for foreign-sourced pensions. In addition to this, we consider that the fact of .shaping a clear tax benefit and thus promoting derogation from the general rule of VAT taxation does not jeopardize the constitutional principle of nondiscrimination. |
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Taxation of non-habitual residents: the Portuguese caseA tributação dos residentes não habituais: o caso portuguêsIn 2009, a privileged tax system to attract high value-added foreigners and thus promote investment and raise the skill levels in the workforce was incorporated into the Portuguese legal system. In spite of not being a pioneering experience in the field of taxation, it has revealed to be truly competitive when compared to the other applicable systems in the European Union, namely in terms of scope, criteria and duration of application. The inevitable interaction between this system and the Conventions to avoid Double Taxation and the principle of non-discrimination has led to a cross-cutting analysis and enabled a global and systematic assessment of the underlying benefits. Possible constraints as to the Conventions to avoid Double Taxation, although real and of difficult elimination, sometimes result in ·extremely auspicious situations for the beneficiaries, as it is the case of double exemption for foreign-sourced pensions. In addition to this, we consider that the fact of .shaping a clear tax benefit and thus promoting derogation from the general rule of VAT taxation does not jeopardize the constitutional principle of nondiscrimination.No ano de 2009, foi introduzido no ordenamento jurídico português um regime de tributação privilegiado com vista a atrair estrangeiros de elevado valor acrescentado, promovendo o investimento e aumentando a qualificação da mão-de-obra. Apesar de não se tratar de uma experiência pioneira no domínio da tributação, assume-se verdadeiramente competitivo face aos restantes regimes em vigor na União Europeia, nomeadamente quanto ao âmbito e critérios de aplicação, bem como quanto a sua duração. A inevitável interação deste regime com as Convenções para evitar a Dupla Tributação e com o princípio da não discriminação, conduz-nos numa análise transversal que permita efetuar uma avaliação global e sistematizada dos benefícios que lhe estão subjacentes. Verifica-se que os eventuais constrangimentos com as Convenções para evitar a Dupla Tributação apesar de reais e de difícil eliminação resultam, por vezes, em situações bastante favoráveis para os seus beneficiários, como acontece com a dupla isenção concedida às pensões de fonte estrangeira. Complementarmente, consideramos que o facto de configurar urn verdadeiro beneficio fiscal, promovendo uma derrogação do regime regra da tribução em IRS, não compromete o princípio constitucional da não discriminação.Instituto Superior de Contabilidade e Administração da Universidade de Aveiro2016-01-01T00:00:00Zotherinfo:eu-repo/semantics/articleinfo:eu-repo/semantics/otherinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://doi.org/10.34624/ei.v0i13.4749oai:proa.ua.pt:article/4749Estudos do ISCA; No 13 (2016)Estudos do ISCA; n.º 13 (2016)1646-48500873-2019reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPporhttps://proa.ua.pt/index.php/estudosdoisca/article/view/4749https://doi.org/10.34624/ei.v0i13.4749https://proa.ua.pt/index.php/estudosdoisca/article/view/4749/3542https://creativecommons.org/licenses/by/4.0/info:eu-repo/semantics/openAccessSilva, Alexandra Oliveira Pinho2022-09-22T16:24:12Zoai:proa.ua.pt:article/4749Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-19T15:59:25.101430Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãofalse |
dc.title.none.fl_str_mv |
Taxation of non-habitual residents: the Portuguese case A tributação dos residentes não habituais: o caso português |
title |
Taxation of non-habitual residents: the Portuguese case |
spellingShingle |
Taxation of non-habitual residents: the Portuguese case Silva, Alexandra Oliveira Pinho |
title_short |
Taxation of non-habitual residents: the Portuguese case |
title_full |
Taxation of non-habitual residents: the Portuguese case |
title_fullStr |
Taxation of non-habitual residents: the Portuguese case |
title_full_unstemmed |
Taxation of non-habitual residents: the Portuguese case |
title_sort |
Taxation of non-habitual residents: the Portuguese case |
author |
Silva, Alexandra Oliveira Pinho |
author_facet |
Silva, Alexandra Oliveira Pinho |
author_role |
author |
dc.contributor.author.fl_str_mv |
Silva, Alexandra Oliveira Pinho |
description |
In 2009, a privileged tax system to attract high value-added foreigners and thus promote investment and raise the skill levels in the workforce was incorporated into the Portuguese legal system. In spite of not being a pioneering experience in the field of taxation, it has revealed to be truly competitive when compared to the other applicable systems in the European Union, namely in terms of scope, criteria and duration of application. The inevitable interaction between this system and the Conventions to avoid Double Taxation and the principle of non-discrimination has led to a cross-cutting analysis and enabled a global and systematic assessment of the underlying benefits. Possible constraints as to the Conventions to avoid Double Taxation, although real and of difficult elimination, sometimes result in ·extremely auspicious situations for the beneficiaries, as it is the case of double exemption for foreign-sourced pensions. In addition to this, we consider that the fact of .shaping a clear tax benefit and thus promoting derogation from the general rule of VAT taxation does not jeopardize the constitutional principle of nondiscrimination. |
publishDate |
2016 |
dc.date.none.fl_str_mv |
2016-01-01T00:00:00Z |
dc.type.driver.fl_str_mv |
other info:eu-repo/semantics/article info:eu-repo/semantics/other |
dc.type.status.fl_str_mv |
info:eu-repo/semantics/publishedVersion |
format |
article |
status_str |
publishedVersion |
dc.identifier.uri.fl_str_mv |
https://doi.org/10.34624/ei.v0i13.4749 oai:proa.ua.pt:article/4749 |
url |
https://doi.org/10.34624/ei.v0i13.4749 |
identifier_str_mv |
oai:proa.ua.pt:article/4749 |
dc.language.iso.fl_str_mv |
por |
language |
por |
dc.relation.none.fl_str_mv |
https://proa.ua.pt/index.php/estudosdoisca/article/view/4749 https://doi.org/10.34624/ei.v0i13.4749 https://proa.ua.pt/index.php/estudosdoisca/article/view/4749/3542 |
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https://creativecommons.org/licenses/by/4.0/ info:eu-repo/semantics/openAccess |
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https://creativecommons.org/licenses/by/4.0/ |
eu_rights_str_mv |
openAccess |
dc.format.none.fl_str_mv |
application/pdf |
dc.publisher.none.fl_str_mv |
Instituto Superior de Contabilidade e Administração da Universidade de Aveiro |
publisher.none.fl_str_mv |
Instituto Superior de Contabilidade e Administração da Universidade de Aveiro |
dc.source.none.fl_str_mv |
Estudos do ISCA; No 13 (2016) Estudos do ISCA; n.º 13 (2016) 1646-4850 0873-2019 reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação instacron:RCAAP |
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Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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RCAAP |
institution |
RCAAP |
reponame_str |
Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) |
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Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação |
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