A base do IRC no caso de estabelecimento estável

: análise comparativa ao conceito de estabelecimento estável existente em Portugal e Angola

Abstract

This dissertation is based on a comparative analysis of the current concept of permanent establishment in the Angolan legal system and in the Portuguese legal system in relation to the concept of permanent establishment adopted by the Convention for the Avoidance of Double Taxation signed between the two countries. The study's main objective is to identify the main differences and similarities between the two concepts, as well as to understand the reasons for these differences. The study found that there are more differences than similarities and that these are based on different socio-cultural realities, different political and economic objectives, different historical origins, among others. The research was marked by the enormous difficulty of obtaining material on Angolan content, from doctrine to case law.

Date of Award	29 Jan 2025
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Tomás Tavares (Supervisor)