Abstract:O Acordo de Paris estabelece uma arquitetura ascendente na qual os compromissos são nacionalmente determinados. Este artigo tem o objetivo de debater as possibilidades no Acordo para que os países em desenvolvimento cobrem o papel de liderança dos países desenvolvidos na sua implementação. A pesquisa vale-se do método dedutivo, uma abordagem estruturalista e materialista-histórica para análise dos textos jurídicos. A tática do “naming and shaming”, por meio do balanço-geral global, mina a possibilidade de os p… Show more
“…In this regime, the tax base is determined based on the accounting profit, which justifies the second requirement . This regime highlights the role of accounting for tax purposes, so it is necessary to keep in mind the application of the accounting standards in force in Portugal (Oliveira, 2011). In Portugal, personal income tax is based on the principle of progressivity, which means that residents are taxed by progressive rates, which are foreseen in article 68 of the PIT.…”
Purpose: Portugal has been recognized as an election destination in the tourism dimension. Several awards have been assigned to Portugal and Portuguese cities as the best places to have holidays worldwide. On the other hand, like other countries, Portugal has developed tax policies to catch foreign investment, and the tourism area is not an exception. The paper's primary goal is to understand the tax framework for the local lodging activities developed by non-residents in Portugal. Method: The research uses the legal research method to evaluate Portuguese legal data sources, in particular, it studies the personal income tax law and accounting standards. Results: The results show that the activity's development is framed in the Portuguese personal income tax category B scope. As a non-resident, the local housing income beneficiary is taxed to the income obtained in Portuguese jurisdiction through the hotel unit. The building is recognized as a fixed installation that will be recognized as a permanent establishment where the activity is developed. The gross income will be taxed under the simplified regime of the personal income tax, and it is applied a coefficient of 0.35 to determine the taxable base of the personal tax. Over the taxable base, the non-resident pays an effective tax of 25% of personal tax. All the expenses supported by the investor are not recognized in this process. The procedure is different whether the non-resident opts to be taxed under the organized accounting regime.
“…In this regime, the tax base is determined based on the accounting profit, which justifies the second requirement . This regime highlights the role of accounting for tax purposes, so it is necessary to keep in mind the application of the accounting standards in force in Portugal (Oliveira, 2011). In Portugal, personal income tax is based on the principle of progressivity, which means that residents are taxed by progressive rates, which are foreseen in article 68 of the PIT.…”
Purpose: Portugal has been recognized as an election destination in the tourism dimension. Several awards have been assigned to Portugal and Portuguese cities as the best places to have holidays worldwide. On the other hand, like other countries, Portugal has developed tax policies to catch foreign investment, and the tourism area is not an exception. The paper's primary goal is to understand the tax framework for the local lodging activities developed by non-residents in Portugal. Method: The research uses the legal research method to evaluate Portuguese legal data sources, in particular, it studies the personal income tax law and accounting standards. Results: The results show that the activity's development is framed in the Portuguese personal income tax category B scope. As a non-resident, the local housing income beneficiary is taxed to the income obtained in Portuguese jurisdiction through the hotel unit. The building is recognized as a fixed installation that will be recognized as a permanent establishment where the activity is developed. The gross income will be taxed under the simplified regime of the personal income tax, and it is applied a coefficient of 0.35 to determine the taxable base of the personal tax. Over the taxable base, the non-resident pays an effective tax of 25% of personal tax. All the expenses supported by the investor are not recognized in this process. The procedure is different whether the non-resident opts to be taxed under the organized accounting regime.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.