A (não) Residência Fiscal no Código do IRS e os seus Requisitos: do Conceito Legal à Distorção Administrativa

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Authors: José Calejo Guerra
Year: 2014
Publication: Cadernos da Justiça Tributária

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Summary

This paper addresses the legal definition of residency for personal income tax purposes and reads it against the interpretation given to it by the Tax Administration and the Courts. The author intends to show how the Tax Administration’s interpretation goes beyond the legal definition and is based on a misconception of residence taxation in an international setting.

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