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Abstract(s)
A presente dissertação versa sobre a eventual desadequação do conceito de estabelecimento estável, e dos respetivos testes previstos na CMOCDE, face aos novos desafios originados por atividades exercidas à distância por não residentes. O surgimento da Economia Digital originou a desatualização dos testes atuais de estabelecimento estável, pelo que têm sido feitos bastantes esforços para alcançar um novo conceito que consiga abranger os novos modelos de negócio digitalizados. Importa ainda elencar as várias propostas apresentadas de alteração ao conceito de estabelecimento estável, para configurar um novo modelo que permita a tributação de sociedades em jurisdições nas quais não tenham presença física. É também ponto assente que os ativos intangíveis são um elemento crucial nos novos modelos de negócio dominantes na Economia Digital. Nesta dissertação, introduziremos o conceito de ativo intangível, e a sua especial importância para os negócios altamente digitalizados. Posto isto, será importante debruçarmo-nos sobre todas estas questões, averiguando os trabalhos já realizados e a posição dos vários afetados para podermos retirar as conclusões finais.
This dissertation is about the inappropriate rules of the permanent establishment principle, and the tests described in OCDE Model Convention, regarding the new challenges created by the new businesses being developed by non-residents. The emergence of the Digital Economy has led to the outdating of the current rules about permanent establishment, resulting in a mission to achieve a new concept that can cover the new digitized business models. It is also important to list the various proposals presented about changing the concept of permanent establishment, in order to configure a new model that allows the taxation of companies in jurisdictions where they have no physical presence. It is also understood that intangible assets are a crucial element in the new business models that dominate the Digital Economy. In this dissertation, we will introduce the concept of intangible assets, and its special importance for highly digitalized businesses. Having said that, it will be important to look at all these issues, investigating the work already done and the position of the various affected so that we can draw the final conclusions.
This dissertation is about the inappropriate rules of the permanent establishment principle, and the tests described in OCDE Model Convention, regarding the new challenges created by the new businesses being developed by non-residents. The emergence of the Digital Economy has led to the outdating of the current rules about permanent establishment, resulting in a mission to achieve a new concept that can cover the new digitized business models. It is also important to list the various proposals presented about changing the concept of permanent establishment, in order to configure a new model that allows the taxation of companies in jurisdictions where they have no physical presence. It is also understood that intangible assets are a crucial element in the new business models that dominate the Digital Economy. In this dissertation, we will introduce the concept of intangible assets, and its special importance for highly digitalized businesses. Having said that, it will be important to look at all these issues, investigating the work already done and the position of the various affected so that we can draw the final conclusions.
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Keywords
Economia digital Estabelecimento estável Tributação internacional Repartição internacional do direito à tributação Estabelecimento estável virtual Presença física Ativos intangíveis Ativos intangíveis de difícil mensuração Digital economy Permanent establishment International taxation International division of taxation law Virtual permanent establishment Physical presence Intangible assets Hard-to-value intangible assets