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O estabelecimento estável : um novo conceito
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A presente dissertação propõe-se, por um lado, a uma análise abrangente do conceito de estabelecimento estável, um pilar incontornável com um século de existência no âmbito do Direito Internacional Fiscal e, por outro lado, a refletir sobre a (des)adequação e evolução deste conceito, face às novas dinâmicas empresariais, culminando no ordenamento jurídico português a emergência de um novo conceito de estabelecimento estável, sobretudo, com a promulgação da Lei do Orçamento de Estado de 2021. Para tanto, após examinarmos cuidadosamente a evolução histórica, os tipos e as mudanças no conceito de estabelecimento estável, resultantes da Ação 7, do Projeto BEPS (Base Erosion and Profit Shifting), comparámos o regime aplicável a esse conceito e os princípios históricos (distintos) adotados pelas Convenções Modelo OCDE e ONU, além da legislação interna portuguesa. Finalizamos a nossa análise, considerando, por meio de uma sobreposição literal de regimes, a viabilidade de uma interpretação extensiva das Convenções Modelo OCDE e ONU no contexto do Direito Fiscal Português, em consonância com os princípios basilares da legalidade e tipicidade fiscal, visando assegurar a conformidade e evitar lacunas que possam surgir com o novo conceito de estabelecimento estável.
The present dissertation aims, on one hand, to conduct a comprehensive analysis of the concept of permanent establishment, an essential pillar with a century of existence in the field of International Tax Law, and, on the other hand, to reflect on the (in)adequacy and evolution of this concept, in light of new business dynamics, culminating in the Portuguese legal system with the emergence of a new concept of permanent establishment, particularly with the enactment of the State Budget Law from 2021. To this end, after carefully examining the historical evolution, types, and changes in the concept of permanent establishment, resulting from Action 7 of the BEPS (Base Erosion and Profit Shifting) Project, we compared the regime applicable to this concept and the distinct historical principles adopted by the OECD and UN Model Conventions, in addition to Portuguese domestic legislation. We conclude our analysis by considering, through a literal overlap of regimes, the feasibility of an extensive interpretation of the OECD and UN Model Conventions in the context of Portuguese Tax Law, in line with the fundamental principles of legality and tax specificity, aiming to ensure compliance and avoid gaps that may arise with the new concept of permanent establishment.
The present dissertation aims, on one hand, to conduct a comprehensive analysis of the concept of permanent establishment, an essential pillar with a century of existence in the field of International Tax Law, and, on the other hand, to reflect on the (in)adequacy and evolution of this concept, in light of new business dynamics, culminating in the Portuguese legal system with the emergence of a new concept of permanent establishment, particularly with the enactment of the State Budget Law from 2021. To this end, after carefully examining the historical evolution, types, and changes in the concept of permanent establishment, resulting from Action 7 of the BEPS (Base Erosion and Profit Shifting) Project, we compared the regime applicable to this concept and the distinct historical principles adopted by the OECD and UN Model Conventions, in addition to Portuguese domestic legislation. We conclude our analysis by considering, through a literal overlap of regimes, the feasibility of an extensive interpretation of the OECD and UN Model Conventions in the context of Portuguese Tax Law, in line with the fundamental principles of legality and tax specificity, aiming to ensure compliance and avoid gaps that may arise with the new concept of permanent establishment.
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Estabelecimento estável Direito fiscal internacional Direito fiscal - Portugal Teses de mestrado - 2025 Permanent establishment International tax law Portuguese tax law