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Advisor(s)
Abstract(s)
Esta dissertação explorará o conceito de Estabelecimento Estável nos termos do artigo 5.º da Convenção Modelo da OCDE e a sua inaptidão para fazer frente aos desafios colocados pela digitalização dos negócios. Neste sentido, analisaremos o caminho até agora percorrido, salientando os frutos do Projeto BEPS, levado a cabo pela OCDE, bem como as Diretivas propostas pela Comissão Europeia. Destacamos a introdução do teste da presença digital significativa, que vem alterar o atual conceito de Estabelecimento Estável. Não obstante, são necessárias algumas correções que levem ao alcance de acordo entre os Estados-Membros na sua implementação, colocando um travão à emergência de medidas unilaterais tomadas, prejudiciais para o bom funcionamento do Mercado Único Digital.
This dissertation will address the concept of Permanent Establishment, as foreseen in article 5 of the OECD Model Convention, and its inability to face the challenges posed by the digitalization of the businesses. In this sense, we will analyse the progress made until now, in special the results from the BEPS Project, carried out by the OECD, as well as the Directives proposed by the European Commission. We highlight the importance of the introduction of the significant digital presence test, which complements the current Permanent Establishment definition. However, there are still some corrections to be made in order to achieve the agreement of all the Member States in its implementation, putting an end to the emergence of unilateral measures, highly harmful to the well-functioning of the Digital Single Market.
This dissertation will address the concept of Permanent Establishment, as foreseen in article 5 of the OECD Model Convention, and its inability to face the challenges posed by the digitalization of the businesses. In this sense, we will analyse the progress made until now, in special the results from the BEPS Project, carried out by the OECD, as well as the Directives proposed by the European Commission. We highlight the importance of the introduction of the significant digital presence test, which complements the current Permanent Establishment definition. However, there are still some corrections to be made in order to achieve the agreement of all the Member States in its implementation, putting an end to the emergence of unilateral measures, highly harmful to the well-functioning of the Digital Single Market.
Description
Keywords
Estabelecimento estável Economia digital BEPS OCDE Comissão Europeia Presença digital significativa Imposto sobre os Serviços Digitais Permanent establishment Digital economy OECD European Commission Significant digital presence Digital Services tax