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Dupla tributação internacional: rendimentos de profissões independentes
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| 8.9 MB | Adobe PDF |
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Abstract(s)
O fenómeno da dupla tributação internacional traduz-se não só num obstáculo à
competitividade empresarial e à livre circulação de pessoas, bens e capitais, como
também às relações económicas à escala mundial. Perante situações de conflito
tributário entre distintos sistemas fiscais despoletadas por este fenómeno adverso,
foram tomadas medidas que visam a eliminação ou prevenção da dupla tributação
internacional.
Atualmente a evolução tecnológica e o crescimento dos mercados a nível global
possibilitaram os profissionais independentes a expandir as suas relações
económicas a nível internacional, todavia, as suas características únicas que os
permitem exercer as suas profissões com uma maior liberdade em qualquer parte
do mundo, vieram levantar questões do foro jurídico-tributário. Portanto, a
eliminação ou prevenção da dupla tributação internacional, tal como o
planeamento fiscal, são considerados fundamentais para profissionais que
exerçam a sua atividade num âmbito internacional.
Esta dissertação incide essencialmente na prevenção e eliminação da dupla
tributação internacional jurídica de rendimentos de profissões independentes
auferidos por profissionais residentes, residentes não habituais e não residentes
no território português. Através do estudo de casos práticos, considera-se que as
Convenções para eliminar ou prevenir a dupla tributação têm um papel
fundamental da prevenção da dupla tributação internacional de rendimentos de
profissões independentes, e, perante a inexistência da celebração de uma
Convenção, Portugal dispõe de medidas unilaterais que efetivamente eliminam a
dupla tributação.
The international double taxation phenomenon is not only an obstacle to the business competitiveness and to the free movement of people, goods and capital, but also to the economic relations on a global scale. Measures were taken to eliminate and prevent the international double taxation when faced with situations of tax conflicts between different tax systems, which are triggered by this adverse phenomenon. Currently, the technological development and the market’s growth at a global scale, have enabled the independent professionals to expand their economic relations internationally, however, along with their unique characteristics that allow them to practise their professions with greater freedom in any part of the world, juridical-tax issues have arisen. Therefore, the elimination and prevention of the international double taxation, along with tax planning, are considered essential to the professionals who carry out their business activity in an international context. This dissertation is essentially focused on the prevention and elimination of the international juridical double taxation on income obtain by independent professional who are residents, non-habitual residents or non-residents in Portuguese territory. Through the study of several practical cases, it is considered that the Double tax treaties to eliminate or prevent the international double taxation have an extremely important role in preventing the international double taxation of independent professionals’ income, and, in the absence of a Convention, Portugal resorts to the application of unilateral measures in order to eliminate the double taxation.
The international double taxation phenomenon is not only an obstacle to the business competitiveness and to the free movement of people, goods and capital, but also to the economic relations on a global scale. Measures were taken to eliminate and prevent the international double taxation when faced with situations of tax conflicts between different tax systems, which are triggered by this adverse phenomenon. Currently, the technological development and the market’s growth at a global scale, have enabled the independent professionals to expand their economic relations internationally, however, along with their unique characteristics that allow them to practise their professions with greater freedom in any part of the world, juridical-tax issues have arisen. Therefore, the elimination and prevention of the international double taxation, along with tax planning, are considered essential to the professionals who carry out their business activity in an international context. This dissertation is essentially focused on the prevention and elimination of the international juridical double taxation on income obtain by independent professional who are residents, non-habitual residents or non-residents in Portuguese territory. Through the study of several practical cases, it is considered that the Double tax treaties to eliminate or prevent the international double taxation have an extremely important role in preventing the international double taxation of independent professionals’ income, and, in the absence of a Convention, Portugal resorts to the application of unilateral measures in order to eliminate the double taxation.
Description
Keywords
Dupla tributação internacional Profissões independentes Eliminação da dupla tributação jurídica Convenção para eliminar ou prevenir a dupla tributação Relações económicas internacionais Conflto tributário.