#CRS
共检索到 4 篇相关深度研报
哥斯达黎加拟征15%境外税：地理套利假象与CRS穿透
哥斯达黎加财政部正式提交第25.796号法案，拟对居留超183天的税务居民海外利息、股息及资本利得统征15%所得税。这项改革打破了传统纯属地免税预期，在已常态运行的OECD金融账户自动交换网络配合下，重塑了全球数字游民与退休人群的跨境资产合规边界。
Beyond the Territorial Refuge: Costa Rica’s 15% Foreign Income Tax and the Financial Trajectory of Nomadic Capital
Costa Rica's Ministry of Finance has introduced Bill N.° 25.796, aiming to levy a 15% tax on foreign-sourced passive income for tax residents staying over 183 days. Intersecting with OECD automatic information exchange networks, this legislative shift dismantles the illusion of friction-free geo-arbitrage and redefines cross-border asset compliance.
The 10-Year Horizon: Portugal’s Golden Visa Reform, National Tax Enforcement, and the Death of Passive Residency Arbitrage
With China’s November 2026 tax enforcement benchmarks standardizing penalties up to 500% alongside automated CRS data matching, and Portugal extending naturalization to 10 years while restricting NHR 2.0 to active researchers, cross-border investors face a sharp reckoning. Residency permits no longer shield global assets from sovereign tax residence rules.
葡萄牙黄金签证十年入籍变政与全国税务裁量统一下的跨境资产防线
2026年11月1日《全国税务行政处罚裁量基准》施行，将偷税处罚细化为50%至5倍四档，叠加CRS境外所得20%补税与年化18.25%滞纳金稽查；同期葡萄牙新国籍法将入籍延至10年，仅保留5年50万欧基金转永居通道，倒逼跨境资产重构身份与税务边界。