Novo regime fiscal para não residentes que investem em titulos portugueses
| Autor | Franco Caiado Guerreiro & Associados |
Desde 1994, que os sujeitos não residentes que investem em títulos da dívida pública não pagam impostos em Portugal. Com este novo regime, que chega a 1 de Janeiro de 2006, esses não residentes que escolham investir noutras obrigações portuguesas, incluindo obrigações convertíveis, podem também ficar isentos de tributação (essas obrigações devem ser negociadas de acordo com um sistema centralizado reconhecido pelo Código dos Valores Mobiliários Português). São notícias excelentes, visto que está a dotar-se as empresas Portuguesas e filiais de empresas estrangeiras de um importante instrumento de administração para propósitos de financiamento e de restruturação fiscal. A isenção fiscal aplica-se enquanto o beneficiário...
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