A carregar...
Publicação
O conceito de estabelecimento estável pós-BEPS
| Nome: | Descrição: | Tamanho: | Formato: | |
|---|---|---|---|---|
| 1.17 MB | Adobe PDF |
Autores
Orientador(es)
Resumo(s)
A presente Tese procura estudar o conceito de estabelecimento estável na sua dimensão estática e na sua articulação com a realidade atualmente vivida.
O conceito de estabelecimento estável é um conceito secular ao qual tem sido atribuída uma significativa importância na distribuição de competências tributárias internacionais. No entanto, devido à globalização e divulgação da economia eletrónica e digital, a realidade em que o conceito operava, mudou.
Baseando-se na ideia de presença física no Estado da fonte, o conceito em causa foi objeto de alterações no âmbito do Projeto BEPS, sobretudo no que toca a atividades preparatórias e auxiliares, de forma a prevenir abusos com recurso a este.
Por outro lado, o estabelecimento estável na sua vertente tradicional está a ser escrutinado na arena fiscal mundial. A discussão atual baseia-se não só em torno do conceito em si, mas em torno do conceito de nexo de presença física pois procura-se a conciliação do sistema fiscal existente com a nova realidade de tributação digital, baseada na ausência de presença física, o que pode entrar em conflito com a realidade subjacente ao
estabelecimento estável.
Assim, achamos interessante analisar as alterações ao conceito de estabelecimento estável no âmbito do Projeto BEPS e analisar, em termos breves, esta nova realidade, até porque alterações ao conceito de nexo poderão implicar mudanças muito significativas para o conceito de estabelecimento estável.
This thesis studies the concept of permanent establishment in its static dimension and in its articulation with the currently experienced reality. The concept of permanent establishment has a secular history and has a significant importance in the distribution of international tax competencies. However, due to globalization and the spread of the electronic and digital economy, the reality in which the concept has always operated has changed. Based on the idea of physical presence in the State of the source, the concept of permanent establishment was, however, subject to changes by the BEPS Project, especially in regard to preparatory and auxiliary activities, in order to prevent abuses with recourse to it. On the other hand, the permanent establishment in its traditional dimension is currently being scrutinized in the global tax arena. The discussion is based not only around the concept itself, but also around the concept of nexus based on physical presence because it seeks the conciliation of the existing tax system with the new reality of digital taxation. This phenomenon is based on the absence of physical presence, which may conflict with the reality underlying the permanent establishment. Therefore, we find it interesting to analyse the changes to the concept of permanent establishment in the scope of the BEPS Project and to study, in brief terms, this new reality, also because changes to the concept of nexus may imply very significant changes to the concept of permanent establishment itself.
This thesis studies the concept of permanent establishment in its static dimension and in its articulation with the currently experienced reality. The concept of permanent establishment has a secular history and has a significant importance in the distribution of international tax competencies. However, due to globalization and the spread of the electronic and digital economy, the reality in which the concept has always operated has changed. Based on the idea of physical presence in the State of the source, the concept of permanent establishment was, however, subject to changes by the BEPS Project, especially in regard to preparatory and auxiliary activities, in order to prevent abuses with recourse to it. On the other hand, the permanent establishment in its traditional dimension is currently being scrutinized in the global tax arena. The discussion is based not only around the concept itself, but also around the concept of nexus based on physical presence because it seeks the conciliation of the existing tax system with the new reality of digital taxation. This phenomenon is based on the absence of physical presence, which may conflict with the reality underlying the permanent establishment. Therefore, we find it interesting to analyse the changes to the concept of permanent establishment in the scope of the BEPS Project and to study, in brief terms, this new reality, also because changes to the concept of nexus may imply very significant changes to the concept of permanent establishment itself.
Descrição
Palavras-chave
Direito fiscal Estabelecimento estável BEPS OCDE Tributação electrónica Teses de mestrado - 2021