O tratamento fiscal na solicitação externa de serviços

: o modelo angolano

Abstract

The present dissertation addresses the taxes applicable to foreign entities
providing services in Angola. Since AO is an "importing" country of the most diverse types of services, the topic becomes pertinent in light of the current economic scenario and the attempts to diversify and autonomize the economy made by the Executive in recent years. In this context, we analyze income taxes, in particular the industrial tax, applicable to legal entities, and the labor income tax, to which individuals are subject. Subsequently, we address international taxation, the concept of tax residence arising from the Angolan General Tax Code, as well as the agreements for the elimination of double taxation currently in force. Subsequently, we analyze VAT as a promising tax in terms of revenue
collection, despite its recent implementation. Lastly, we make a short but necessary critique of the treatment given by the legal system to services provided by foreign suppliers and express our views on the future of taxation in the country.

Date of Award	22 Jan 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Sérgio Vasques (Supervisor)