Dupla não tributação decorrente da aplicação conjunta das convenções sobre dupla tributação e dos benefícios fiscais nacionais

Abstract

The work presented concerns on the problem of double non-taxation arising from the combination of conventional benefits and tax benefits provided in the non-habitual resident regime. It is intended to analyze the conventions in order to determine whether, contrary to their spirit, double non-taxation situations may arise, regarding national tax benefits. In this logic, we begin by presenting in Chapter I a set of fundamental operative notions for framing the problem-theme under analysis. In Chapter II traces the evolution of the reactions of the conventions to double non-taxation, in particular OECD Model 6 Tax Convention on Income and on Capital, in order to contextualize the paradigm shift in the fight against double non-taxation brought by the BEPS movement. The Chapter III presents in detail all aspects of the non-habitual resident tax regime. In Chapter IV looks how may arise, in relation to the several categories of income, double non-taxation situations through the joint application of the benefits under conventional law and the benefits of the non-habitual resident tax regime. Finally, in Chapter V, analyzes the responses given by different States and suggests ways for future amendments of the conventions in order to eliminate double non-taxation.

Date of Award	22 Sept 2020
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	João Sérgio Ribeiro (Supervisor)