10AB
Analítico de Periódico
Borges, Ricardo; Sousa, Pedro; Pimentel, Miguel
The taxation of sportspeople in Portugal
Fiscalidade, Instituto Superior de Gestão / Coimbra Editora, n.º 43, Julho-Setembro de 2010, p.63-79 24cm
Direito Fiscal
1 - Introduction
2 - The Portuguese PIT framework as applicable to sportspeople
a) General PIT rules applicable to residents
b) PIT rules applicable to non-residents
c) The exceptions: provisions applicable only to (some) sportspeople
3 - General Value Added Tax framework applicable to sportspeople
4 - Social Security rules aplicable to sportspeople
5 - The new favourable regime for non-habitual residents
a) Rules applicable to foreign-sourced passive income (capital income - including interest and dividends - capital gains, rentals and pensions)
b) Rules applicable to Portuguese sourced active income (enployment and business income)
c) Rules applicable to foreign sourced active income (employment and business income) and royalties
d) General aspects of the regime
e) Applicability to sportspeople?