quinta-feira, março 18, 2010

Portuguese Discriminatory Taxation of Non-Resident Taxpayers

The European Commission has requested that Portugal amend its tax rules for nonresident taxpayers. Non-residents are in certain cases taxed on a gross base and according to flat rates, while residents are taxed on a net base (i.e. they have the right to deduct certain costs) and are taxed according to progressive rates. These differences in treatment may result in a less favourable tax treatment of nonresidents than of resident taxpayers, which is contrary to the freedom to provide services and the free movement of capital.

Sem comentários: