Algumas opções de tributação conferidas ao sujeito passivo não residente em sede de IRS: análise da motivação do legislador e das consequências jurídico-fiscais

Translated title of the contribution: Some taxation options granted to the non- resident taxpayer under the IRS: analysis of the legislator's motivation and the legal-fiscal consequences

Sandra Martins*

*Corresponding author for this work

Research output: Contribution to journalArticlepeer-review

Abstract

The Personal Income Tax Code contains numerous legitimate taxation options, which are available to the taxable person, due to the inherent legal and fiscal freedom, and which allow them to achieve the much-desired tax savings. In this sense, we intend to list and develop some of the options granted to the taxable person residing in another Member State of the European Union or the European Economic Area, following an approach that focuses not only on clarifying the option itself and the type of taxable person, as in the motivation outlined by the tax legislator in the introduction of these alternatives and the underlying advantages and disadvantages.
Translated title of the contributionSome taxation options granted to the non- resident taxpayer under the IRS: analysis of the legislator's motivation and the legal-fiscal consequences
Original languagePortuguese
Pages (from-to)127-145
Number of pages19
JournalRevista Jurídica Portucalense
Issue number29
DOIs
Publication statusPublished - 31 Jul 2021

Keywords

  • Personal income tax
  • Taxation options
  • Tax planning

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