Francisco Matos, from the Tax area, has written an article entitled “The Taxation of Non-Residents and Community Law” for the 34th edition of ‘Fiscalidade’ magazine. In this article he analyses the tax scheme applied to individuals liable for Personal Income Tax who are, for tax purposes, resident in another member state of the European Union. This analysis identifies the structuring principles and characteristics of the current Portuguese tax system, within the context of European integration.
Contents available only in Portuguese
