This E-Course on tax aspects of international mobility covers the main tax issues involved in international mobility for individuals, such as determining tax residence, eliminating double taxation and complying with tax obligations in the countries involved. It also deals with some specific aspects such as the special tax regimes applicable to international travel and the taxation of new forms of work (e.g. remote work). Furthermore, and in order to better understand the subject, this course will also cover complementary aspects of labor and social security law and migration law. The course also aims to take a practical approach to the subject, with a conference and roundtable on the challenges and obstacles to international mobility and a case study on the subject for participants to analyze and resolve. 

Coordination

• Rita Calçada Pires
• Diogo Feio
• Rosa Freitas Soares
• Mariana Passos Beraldo

Aim of the course

The aim of this course is to understand the tax rules applicable to the international mobility of individuals so that they can move globally, fulfilling their tax obligations in the countries involved and avoiding international double taxation. It also aims, in the case of employers, to analyze the tax rules/obligations that apply to them in Portugal and in the foreign countries involved and to support the design of an international mobility policy. It also seeks to draw attention to complementary aspects such as the relevant rules/obligations in terms of employment, social security and migration law. Throughout the course, there is an attempt to raise awareness of the challenges and practical aspects associated with international mobility through debates and a final case-study on the subject.

Target audience

Lawyers, Consultants, Human Resources Technicians, Company Tax Department Technicians, Technicians from governmental and non-governmental institutions, researchers, students, expatriates and anyone else interested in the tax aspects of the international mobility of natural persons.

Teaching Method

Hybrid – Online (Zoom) and face-to-face conference, roundtable and case-study (with streaming).

Language

Portuguese

Duration

20 hours (on Thursdays, from 6pm to 9pm). 

Optional Additional Module “Brazilian Tax Legislation and Mobility of Individuals between Brazil and Portugal: Theory and Practice”: 3h30.

Date

24 October to 5 December 2024

Optional Additional Module “Brazilian Tax Legislation and Mobility of Natural Persons between Brazil and Portugal: Theory and Practice” on December 10 and 11, 2024. 

Tuition fee

• 750€
• Early Bird price (until September 24): 637 € (15% discount)
• 20% discount for institutions registering 3 or 4 participants; 30% discount for institutions registering 5 or more participants
• NOVA School of Law Alumni: 675 € (10% discount)
• Optional Additional Module “Brazilian Tax Legislation and Mobility of Individuals between Brazil and Portugal: Theory and Practice”: 150€
• Discounts cannot be combined.