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Residência fiscal parcial em IRS
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A presente dissertação tem por objeto o novo regime de residência fiscal parcial introduzido pela Reforma do Imposto sobre o Rendimento das Pessoas Singulares de 2014. Com o propósito de realizar uma análise abrangente desta matéria, a dissertação encontra-se dividida em quatro capítulos principais: (i) análise da residência fiscal parcial no âmbito do Direito Fiscal Internacional, tendo em consideração, nomeadamente, a revisão de 1995 dos Comentários ao artigo 4.º do Modelo de Convenção da OCDE, (ii) análise das decisões mais relevantes do Tribunal de Justiça da União Europeia no âmbito da residência fiscal de pessoas singulares, (iii) comparação de diferentes regimes de residência fiscal parcial (Reino Unido, França, Bélgica e Alemanha e Brasil) e (iv) análise detalhada do regime de residência fiscal parcial português, nomeadamente a sua compatibilidade com a Constituição da República Portuguesa.
The present study covers the new fractional tax residence regime introduced by the 2014 reform of the Portuguese Personal Income Tax Code. In order to provide a comprehensive analysis of the matter, the study is divided into four main chapters: (i) the analysis of the fractional tax residence within the International Tax Law field, namely taking into account the 1995 review of the Commentaries on the Article 4 of the OECD Model Tax Convention on Income and on Capital, (ii) the analysis of the most relevant decisions of the European Court of Justice regarding the tax residence of individuals, (iii) the comparison between foreign tax regimes with fractional tax residence systems (United Kingdom, France, Belgium, Germany and Brazil) and (iv) the detailed analysis of the Portuguese fractional tax residence regime, namely its compatibility with the Portuguese Constitution.
The present study covers the new fractional tax residence regime introduced by the 2014 reform of the Portuguese Personal Income Tax Code. In order to provide a comprehensive analysis of the matter, the study is divided into four main chapters: (i) the analysis of the fractional tax residence within the International Tax Law field, namely taking into account the 1995 review of the Commentaries on the Article 4 of the OECD Model Tax Convention on Income and on Capital, (ii) the analysis of the most relevant decisions of the European Court of Justice regarding the tax residence of individuals, (iii) the comparison between foreign tax regimes with fractional tax residence systems (United Kingdom, France, Belgium, Germany and Brazil) and (iv) the detailed analysis of the Portuguese fractional tax residence regime, namely its compatibility with the Portuguese Constitution.
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Palavras-chave
Direito fiscal Residência fiscal IRS Teses de mestrado - 2018