{"title":"葡萄牙非惯常居民税收制度的比较优势","authors":"José Campos Amorim","doi":"10.18089/DAMEJ.2017.31.1","DOIUrl":null,"url":null,"abstract":"The tax regime of the non-habitual resident (RNH) is particularly attractive for non-residents who practice high value-added professional activities, and for employed or self-employed workers, retired people, or members of statutory bodies of legal entities who want to obtain residency in Portugal in order to receive tax benefits. In a comparative analysis with other countries, the Portuguese regime confers greater tax benefits to non-residents who intend to establish their residence in Portugal.","PeriodicalId":383209,"journal":{"name":"Dos Algarves: A Multidisciplinary e-Journal","volume":"4 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2017-11-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"A vantagem comparativa do regime fiscal do residente não habitual em Portugal\",\"authors\":\"José Campos Amorim\",\"doi\":\"10.18089/DAMEJ.2017.31.1\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"The tax regime of the non-habitual resident (RNH) is particularly attractive for non-residents who practice high value-added professional activities, and for employed or self-employed workers, retired people, or members of statutory bodies of legal entities who want to obtain residency in Portugal in order to receive tax benefits. In a comparative analysis with other countries, the Portuguese regime confers greater tax benefits to non-residents who intend to establish their residence in Portugal.\",\"PeriodicalId\":383209,\"journal\":{\"name\":\"Dos Algarves: A Multidisciplinary e-Journal\",\"volume\":\"4 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2017-11-30\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Dos Algarves: A Multidisciplinary e-Journal\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.18089/DAMEJ.2017.31.1\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Dos Algarves: A Multidisciplinary e-Journal","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.18089/DAMEJ.2017.31.1","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
A vantagem comparativa do regime fiscal do residente não habitual em Portugal
The tax regime of the non-habitual resident (RNH) is particularly attractive for non-residents who practice high value-added professional activities, and for employed or self-employed workers, retired people, or members of statutory bodies of legal entities who want to obtain residency in Portugal in order to receive tax benefits. In a comparative analysis with other countries, the Portuguese regime confers greater tax benefits to non-residents who intend to establish their residence in Portugal.