The comparative advantage of the tax regime of the non-habitual resident in Portugal

Detalhes bibliográficos
Autor(a) principal: Amorim, José Campos; Instituto Superior de Contabilidade e Administração do Porto
Data de Publicação: 2018
Tipo de documento: Artigo
Idioma: por
Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
Texto Completo: https://www.dosalgarves.com/index.php/dosalgarves/article/view/132
Resumo: The tax regime of the non-habitual resident (RNH) is particularly attractive for non-residents who practice high value-added professional activities, and for employed or self-employed workers, retired people, or members of statutory bodies of legal entities who want to obtain residency in Portugal in order to receive tax benefits. In a comparative analysis with other countries, the Portuguese regime confers greater tax benefits to non-residents who intend to establish their residence in Portugal.
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spelling The comparative advantage of the tax regime of the non-habitual resident in PortugalA vantagem comparativa do regime fiscal do residente não habitual em Portugalnon-habitual resident; foreign investment; tax benefitsresidente não habitual; investimento estrangeiro; benefício fiscalThe tax regime of the non-habitual resident (RNH) is particularly attractive for non-residents who practice high value-added professional activities, and for employed or self-employed workers, retired people, or members of statutory bodies of legal entities who want to obtain residency in Portugal in order to receive tax benefits. In a comparative analysis with other countries, the Portuguese regime confers greater tax benefits to non-residents who intend to establish their residence in Portugal.O regime fiscal do residente não habitual (RNH) é particularmente atrativo para os não residentes que exercem atividades de elevado valor acrescentado, quer sejam trabalhadores dependentes, independentes, pensionistas ou membros de órgãos estatutários de pessoas coletivas que pretendem obter uma residência em Portugal para aí beneficiarem de vantagens fiscais. Numa análise comparativa com outros países, o regime português confere maior benefício fiscal aos não residentes que pretendem fixar a sua residência em Portugal.Dos Algarves: Tourism, Hospitality & Management JournalDos Algarves: Tourism, Hospitality & Management Journal2018-09-25info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/articleapplication/pdfhttps://www.dosalgarves.com/index.php/dosalgarves/article/view/132Dos Algarves: Tourism, Hospitality & Management Journal; n. 31 (2017); 1-14Dos Algarves: Tourism, Hospitality & Management Journal; n. 31 (2017); 1-142182-5580reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informaçãoinstacron:RCAAPporhttps://www.dosalgarves.com/index.php/dosalgarves/article/view/132https://www.dosalgarves.com/index.php/dosalgarves/article/view/132/191Copyright (c) 2018 Dos Algarves: A Multidisciplinary e-Journalinfo:eu-repo/semantics/openAccessAmorim, José Campos; Instituto Superior de Contabilidade e Administração do Porto2024-01-27T07:45:27Zoai:ojs.dosalgarves:article/132Portal AgregadorONGhttps://www.rcaap.pt/oai/openaireopendoar:71602024-03-20T01:58:06.193555Repositório 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 The comparative advantage of the tax regime of the non-habitual resident in Portugal
A vantagem comparativa do regime fiscal do residente não habitual em Portugal
title The comparative advantage of the tax regime of the non-habitual resident in Portugal
spellingShingle The comparative advantage of the tax regime of the non-habitual resident in Portugal
Amorim, José Campos; Instituto Superior de Contabilidade e Administração do Porto
non-habitual resident; foreign investment; tax benefits
residente não habitual; investimento estrangeiro; benefício fiscal
title_short The comparative advantage of the tax regime of the non-habitual resident in Portugal
title_full The comparative advantage of the tax regime of the non-habitual resident in Portugal
title_fullStr The comparative advantage of the tax regime of the non-habitual resident in Portugal
title_full_unstemmed The comparative advantage of the tax regime of the non-habitual resident in Portugal
title_sort The comparative advantage of the tax regime of the non-habitual resident in Portugal
author Amorim, José Campos; Instituto Superior de Contabilidade e Administração do Porto
author_facet Amorim, José Campos; Instituto Superior de Contabilidade e Administração do Porto
author_role author
dc.contributor.author.fl_str_mv Amorim, José Campos; Instituto Superior de Contabilidade e Administração do Porto
dc.subject.por.fl_str_mv non-habitual resident; foreign investment; tax benefits
residente não habitual; investimento estrangeiro; benefício fiscal
topic non-habitual resident; foreign investment; tax benefits
residente não habitual; investimento estrangeiro; benefício fiscal
description The tax regime of the non-habitual resident (RNH) is particularly attractive for non-residents who practice high value-added professional activities, and for employed or self-employed workers, retired people, or members of statutory bodies of legal entities who want to obtain residency in Portugal in order to receive tax benefits. In a comparative analysis with other countries, the Portuguese regime confers greater tax benefits to non-residents who intend to establish their residence in Portugal.
publishDate 2018
dc.date.none.fl_str_mv 2018-09-25
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/article
format article
status_str publishedVersion
dc.identifier.uri.fl_str_mv https://www.dosalgarves.com/index.php/dosalgarves/article/view/132
url https://www.dosalgarves.com/index.php/dosalgarves/article/view/132
dc.language.iso.fl_str_mv por
language por
dc.relation.none.fl_str_mv https://www.dosalgarves.com/index.php/dosalgarves/article/view/132
https://www.dosalgarves.com/index.php/dosalgarves/article/view/132/191
dc.rights.driver.fl_str_mv Copyright (c) 2018 Dos Algarves: A Multidisciplinary e-Journal
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Copyright (c) 2018 Dos Algarves: A Multidisciplinary e-Journal
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Dos Algarves: Tourism, Hospitality & Management Journal
Dos Algarves: Tourism, Hospitality & Management Journal
publisher.none.fl_str_mv Dos Algarves: Tourism, Hospitality & Management Journal
Dos Algarves: Tourism, Hospitality & Management Journal
dc.source.none.fl_str_mv Dos Algarves: Tourism, Hospitality & Management Journal; n. 31 (2017); 1-14
Dos Algarves: Tourism, Hospitality & Management Journal; n. 31 (2017); 1-14
2182-5580
reponame:Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
instname:Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron:RCAAP
instname_str Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
instacron_str RCAAP
institution RCAAP
reponame_str Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
collection Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
repository.name.fl_str_mv Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos) - Agência para a Sociedade do Conhecimento (UMIC) - FCT - Sociedade da Informação
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