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Advisor(s)
Abstract(s)
O conceito de estabelecimento estável é dotado de uma certa ambiguidade na área da fiscalidade.
A crescente globalização e a economia digital, fenómenos característicos da contemporaneidade, e a consequente mutação da dogmática empresarial e da forma como as empresas se relacionam, comportam consequências desfavoráveis para o conceito de estabelecimento estável, nomeadamente, a sua erosão.
Com a gradual deterioração do conceito, foram criadas medidas para combater a progressividade destes efeitos, designadamente as contempladas no plano BEPS (base erosion and profit shifting action plan), que visa implementar entre os países membros da OCDE, aquelas que são denominadas de “boas práticas fiscais” entre empresas, bem como, apelar a uma justa repartição de lucros pelo exercício das suas actividades, o que implicitamente influi na carga fiscal, no que concerne em matéria de tributação.
O plano apresenta assim um conjunto de 15 acções, ou recomendações, a serem desenvolvidas e implementadas pelos estados, sendo que a acção número 7 se dedica exclusivamente ao tema em apreço. Esta visa evidenciar as alterações que devem ser postuladas ao conceito de estabelecimento estável da Convenção Modelo da OCDE por forma a impedir que a imputação de rendimentos a um estabelecimento estável seja artificialmente evitada pelos agentes económicos. A nossa dissertação incide exclusivamente sobre as actividades auxiliares e preparatórias que até então, têm vindo a ser excluídas como pressuposto suficiente para aferir da existência, ou não, de um estabelecimento estável num determinado Estado.
O BEPS pretende reconsiderar esta excepção, tendo em conta que, no contexto económico actual, este tipo de actividade (auxiliar/preparatória) pode ser essencial à prática da actividade ou pode até mesmo comportar valor acrescentado.
Posteriormente, e fruto de uma das recomendações do action plan (ação 15), foi desenvolvido o instrumento multilateral (Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS) que, de uma forma simplista, visa modificar todas as convecções bilaterais celebradas entre os estados signatários do mesmo, por meio da formalização de uma convenção padrão que, de uma forma eficiente, procede à modificação de todas as convenções e artigos em específico que os Estados pretendem alterar.
Também este instrumento desenvolvido pela OCDE apresenta, num dos seus artigos, uma formulação inovadora do conceito de estabelecimento estável, no seguimento das recomendações do plano BEPS.
A questão para a qual se procura dar uma resposta, com a nossa dissertação, pode enunciar-se do seguinte modo: serão as medidas desenvolvidas a nível internacional, tanto pelo BEPS, como pelo IML (e outros mecanismos enunciados ao longo da nossa exposição), aptas à salvaguarda da progressiva degradação do conceito de estabelecimento estável, em particular, no âmbito das actividades auxiliares e preparatórias?
The permanent establishment concept is gifted with some ambiguity when it comes to the tax field. The increasing globalization and the digital economy, distinctive features of the contemporaneity, allied to the consequent mutation of the dogmatics when it comes to doing business and the way that companies relate to each other, have harmful effects to the concept of permanent establishment, namely its erosion. With the gradual deterioration of the concept, measures were taken to battle the progressivity of these effects, for instance the ones included on BEPS Plan (base erosion and profit shifting action plan) that aims to initiate an implementation, between the countries that are members of the OCDE, of “good tax practices”, between companies, as well as to appeal to a fair distribution of profits that are driven from the business activity. This is obviously a factor that has an impact on the tax burdens, when it comes to tax affairs. The plan delivers a package of 15 actions, or recommendations as you may say it, to be developed and implemented by the States. Action 7 however, is fully dedicated to our theme. This action wishes to evince the modifications that have to be made to the permanent establishment concept in the OCDE Model Tax Convention, in honor to prevent the artificial imputation of profits by companies, to a permanent establishment. Our thesis is exclusively about the preparatory or ancillary activities that until now are considered as exemptions. They are not sufficient to create a permanent establishment in a certain state. BEPS Plan desires to reconsider this exemption, since that nowadays, in the current business environment, this type of activity (preparatory/ancillary) can be crucial to the development of the principal activity of the enterprise as it can also represent the creation of value. Afterwards, in result of one of the recommendations of the Action Plan (action 15), it was developed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS, that, in a simplistic way of explaining, was created to modify all the bilateral conventions signed by the States that adhere to it, by the means of a standard convention, that efficiently alters all the bilateral conventions signed before, and all the articles of those conventions that the States decide to include in the IML. And similarly to BEPS, this instrument developed by OCDE (IML) presents a new formulation of the concept of permanent establishment. The research question that our thesis means to answer can be stated as: are the measures that have been developed internationally, by BEPS, as by IML (and other mechanisms that are brought and mentioned during the extent of our work) sufficient to prevent the progressive degradation of the concept of permanent establishment, in what concerns specifically to the ancillary and preparatory activities?
The permanent establishment concept is gifted with some ambiguity when it comes to the tax field. The increasing globalization and the digital economy, distinctive features of the contemporaneity, allied to the consequent mutation of the dogmatics when it comes to doing business and the way that companies relate to each other, have harmful effects to the concept of permanent establishment, namely its erosion. With the gradual deterioration of the concept, measures were taken to battle the progressivity of these effects, for instance the ones included on BEPS Plan (base erosion and profit shifting action plan) that aims to initiate an implementation, between the countries that are members of the OCDE, of “good tax practices”, between companies, as well as to appeal to a fair distribution of profits that are driven from the business activity. This is obviously a factor that has an impact on the tax burdens, when it comes to tax affairs. The plan delivers a package of 15 actions, or recommendations as you may say it, to be developed and implemented by the States. Action 7 however, is fully dedicated to our theme. This action wishes to evince the modifications that have to be made to the permanent establishment concept in the OCDE Model Tax Convention, in honor to prevent the artificial imputation of profits by companies, to a permanent establishment. Our thesis is exclusively about the preparatory or ancillary activities that until now are considered as exemptions. They are not sufficient to create a permanent establishment in a certain state. BEPS Plan desires to reconsider this exemption, since that nowadays, in the current business environment, this type of activity (preparatory/ancillary) can be crucial to the development of the principal activity of the enterprise as it can also represent the creation of value. Afterwards, in result of one of the recommendations of the Action Plan (action 15), it was developed the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent BEPS, that, in a simplistic way of explaining, was created to modify all the bilateral conventions signed by the States that adhere to it, by the means of a standard convention, that efficiently alters all the bilateral conventions signed before, and all the articles of those conventions that the States decide to include in the IML. And similarly to BEPS, this instrument developed by OCDE (IML) presents a new formulation of the concept of permanent establishment. The research question that our thesis means to answer can be stated as: are the measures that have been developed internationally, by BEPS, as by IML (and other mechanisms that are brought and mentioned during the extent of our work) sufficient to prevent the progressive degradation of the concept of permanent establishment, in what concerns specifically to the ancillary and preparatory activities?
Description
Keywords
Direito fiscal Estabelecimento estável Actividades auxiliares Actividades preparatórias Elisão fiscal BEPS IML Erosão Economia digital Teses de mestrado - 2020