A dupla tributação internacional: questões levantadas e métodos para a evitar

Patrícia Anjos Azevedo

Resumen


As questões levantadas pela circulação de pessoas, bens, serviços e capitais à escala mundial, levantam o problema da prevenção, eliminação ou atenuação da dupla (ou múltipla) tributação internacional, potenciada pelas diferenças entre as legislações internas.

A existência de relações jurídico-fiscais plurilocalizadas, fruto da internacionalização das relações económicas, gerou a necessidade de criar vários tipos de conexões (de natureza real e pessoal) para efeitos de tributação.

Na verificação de diferentes elementos de conexão, poderemos estar perante situações de dupla (ou múltipla) tributação (v.g. conflitos positivos de tributação), ou de dupla não tributação, no caso de conflito negativo de tributação ou tributação zero. Esta última hipótese gera situações de fraude e de evasão fiscal, com riscos no que toca à erosão da base fiscal dos Estados.

Perante os conflitos positivos de tributação, foram criados métodos para eliminar, evitar ou atenuar a dupla tributação internacional, medidas essas que podem ser unilaterais ou bilaterais/multilaterais. Tais medidas visam ainda assegurar uma distribuição equitativa das receitas fiscais pelos diferentes Estados envolvidos, bem como combater a fraude e a evasão fiscal internacionais.

Palavras-chave: Relações jurídico-fiscais plurilocalizadas, internacionalização, conexões para efeitos de tributação, conflitos positivos e negativos de tributação, métodos para evitar a dupla tributação internacional.


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Referencias


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E, ainda:

Convenções celebradas por Portugal e respetivo quadro-resumo: http://info.portaldasfinancas.gov.pt/pt/informacao_fiscal/convencoes_evitar_dupla_tributacao/convencoes_tabelas_doclib .

Ficha doutrinária, contendo uma informação vinculativa, relativa a contratos de bolsa de investigação: http://info.portaldasfinancas.gov.pt/NR/rdonlyres/1E7E644E-C11C-4D6E-BF3D-0EB934DB8608/0/Ficha_Doutrinaria_Proc%203059%2010.pdf .


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