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The tax liability for payment of services to nonresidents

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Resumo:This work deals with the issues arising from international juridical double taxation over the service providing activities made by a corporation or independent workers resident of another State of the European Union in Portugal. It is made the framing of this activity in our country and put in evidence the difference of treatment between the resident service providers and the non resident ones. The Double taxation Conventions with Portugal are analyzed to understand in which measure they require the fulfilment of certain requisites, evaluating the level of simplicity of the measures imposed and the fiscal contingencies which the services payers are subject for no fulfilling of their duties and also the position that is being assumed by the Portuguese justice. In a community perspective the legal provisions in the matter of direct taxations are analysed, the state of evolution in terms of harmonization, the decisions of the Court of Justice of the European Communities and the European Commission actions, namely those involving the Portuguese State. Finally it is made a critical analyse over the matter, concluding with some ideas and proposals of clarification on legislation and simplification of the legal instruments.
Autores principais:Azevedo, Luís Ricardo Moreira
Assunto:Tributação certificado residência serviços fiscal jurisprudência Taxation Certificate residence services fiscal case-Law
Ano:2010
País:Portugal
Tipo de documento:artigo
Instituição associada:ISCA da Universidade de Aveiro
Idioma:português
Origem:Estudos do ISCA

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