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Advisor(s)
Abstract(s)
A presente dissertação de mestrado incide sobre o art. 12º-B da Convenção-Modelo da Organização das Nações Unidas, que estabelece o regime normativo a ser acordado pelos Estados Contratantes para a tributação dos rendimentos provenientes de serviços digitais automatizados. O reconhecimento pela ONU, em 2017, da necessidade de combater os desafios associados à digitalização dos negócios, devido à inadequação dos critérios tradicionais empregues na atribuição da legitimidade tributária, traduziram-se, em 2020, na proposta de adoção do novo nexo tributário baseado na localização do comprador. O novo nexo visa proteger os interesses dos países em desenvolvimento que se encontram frequentemente impossibilitados de tributar os lucros empresariais de sociedades sem residência nem estabelecimento permanente no seu território. Proceder-se-á a uma breve contextualização sobre a necessidade e pertinência do preceito normativo desenvolvido na proposta de alteração da Convenção Modelo da ONU, acompanhada pela história do mesmo. De seguida, passaremos à necessária exposição do modo de funcionamento do art. 12º-B, traçando a sua estrutura e o seu rationale e identificando os seus fatores-chave e as suas principais vantagens. Por último, será imperativo analisar os défices normativos que comprometem a concretização harmoniosa do seu rationale, acompanhando a referida exposição com as possíveis soluções a adotar para uma correta implementação do mesmo.
This master's thesis focuses on art. 12-Bof the United Nations Model Convention, which establishes the normative regime to be agreed upon by the Contracting States for the taxation of income from automated digital services. The recognition by the UN, in 2017, of the need to combat the challenges associated with the digitalization of business, due to the inadequacy of the traditional criteria used in the attribution of tax legitimacy, resulted, in 2020, in the proposal to adopt the new tax nexus based on the location of the buyer. This new nexus aims at protecting the interests of developing countries which are prevented from taxing business profits of non-resident companies without a permanent establishment in its territory. A brief contextualization will be carried out on the need and pertinence of the normative precept developed in the proposed amendment of the UN Model Convention, accompanied by its history. Then, we will move on to the necessary exposition of the modus operandi of art. 12º-B, outlining its structure and rationale and identifying its key factors and main advantages. Lastly, it will be imperative to analyse the regulatory deficits that compromise the harmonious implementation of its rationale, accompanying the referred presentation with the possible solutions to be adopted for its correct implementation.
This master's thesis focuses on art. 12-Bof the United Nations Model Convention, which establishes the normative regime to be agreed upon by the Contracting States for the taxation of income from automated digital services. The recognition by the UN, in 2017, of the need to combat the challenges associated with the digitalization of business, due to the inadequacy of the traditional criteria used in the attribution of tax legitimacy, resulted, in 2020, in the proposal to adopt the new tax nexus based on the location of the buyer. This new nexus aims at protecting the interests of developing countries which are prevented from taxing business profits of non-resident companies without a permanent establishment in its territory. A brief contextualization will be carried out on the need and pertinence of the normative precept developed in the proposed amendment of the UN Model Convention, accompanied by its history. Then, we will move on to the necessary exposition of the modus operandi of art. 12º-B, outlining its structure and rationale and identifying its key factors and main advantages. Lastly, it will be imperative to analyse the regulatory deficits that compromise the harmonious implementation of its rationale, accompanying the referred presentation with the possible solutions to be adopted for its correct implementation.
Description
Keywords
Artigo 12º-B Convenção Modelo da Organização das Nações Unidas sobre Dupla Tributação Planeamento fiscal Economia digital Nexo tributário Article 12-B United Nations Model Convention on Double Taxation Tax planning Digital economy Tax nexus