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Abstract(s)
O conceito de economia tradicional está, à data, em processo de falência. Verdadeiramente, os conceitos de edificação, separação fronteiriça e rigidez têm sido ultrapassados no contexto da economia digital e do comércio eletrónico pela desmaterialização, deslocalização e flexibilidade. Isto posto, e embora se reconheçam as vantagens do digital, designadamente para os governos, é certo que os sistemas fiscais têm sido altamente prejudicados pela atuação das empresas multinacionais e contribuintes que se escapam à tributação, corroendo as receitas fiscais. Com efeito, a adaptação dos sistemas fiscais à nova realidade económica tem sido uma das grandes preocupações na agenda política global. É, precisamente, neste contexto de contraste entre realidade económica e regulamentação jurídica que a OCDE emanou, no âmbito do Projeto BEPS, uma Declaração sobre uma solução de dois pilares por forma a enfrentar os desafios fiscais advindos da digitalização da economia, o Two-Pillar Solution to address the Tax Challenges arising from the Digitalisation of the Economy. Pela pertinência da questão e atualidade do tema, o presente trabalho de investigação pretende discernir o sistema atual de tributação das grandes empresas multinacionais com presença no digital através do conceito de Estabelecimento Estável; apontar as suas fragilidades; dar nota dos mais recentes esforços da OCDE e da UE para a adaptação da legislação fiscal e, por fim, sinalizar aqueles que têm sido avançados como problemas referentes à aplicabilidade das medidas recomendadas pela OCDE.
The concept of the traditional economy is currently in bankruptcy. Truly, the concepts of physicality, borders and rigidity have been overcome in the context of the digital economy and e-commerce by dematerialization, delocalization and flexibility. This time, and although the advantages of digital are recognized, namely for governments, it is certain that tax systems have been highly harmed by the actions of multinational companies and taxpayers that evade taxation, eroding tax revenues. Indeed, adapting tax systems to the new economic reality has been one of the major concerns on the global political agenda. It is precisely in this context of contrast between economic reality and legal regulation that the OECD issued, within the scope of the BEPS Project, a Declaration on a two-pillar solution in order to face the fiscal challenges arising from the digitization of the economy, the Two Pillar Report. Due to the relevance of the issue and the topicality of the subject, this research work intends to discern the current system of taxation of large companies through the concept of Permanent Establishment; point out its weaknesses; to take note of the most recent efforts by the OECD and the EU to adapt tax legislation and flag those that have been advanced as problems concerning the applicability of the measures recommended by the OECD, as a final consideration.
The concept of the traditional economy is currently in bankruptcy. Truly, the concepts of physicality, borders and rigidity have been overcome in the context of the digital economy and e-commerce by dematerialization, delocalization and flexibility. This time, and although the advantages of digital are recognized, namely for governments, it is certain that tax systems have been highly harmed by the actions of multinational companies and taxpayers that evade taxation, eroding tax revenues. Indeed, adapting tax systems to the new economic reality has been one of the major concerns on the global political agenda. It is precisely in this context of contrast between economic reality and legal regulation that the OECD issued, within the scope of the BEPS Project, a Declaration on a two-pillar solution in order to face the fiscal challenges arising from the digitization of the economy, the Two Pillar Report. Due to the relevance of the issue and the topicality of the subject, this research work intends to discern the current system of taxation of large companies through the concept of Permanent Establishment; point out its weaknesses; to take note of the most recent efforts by the OECD and the EU to adapt tax legislation and flag those that have been advanced as problems concerning the applicability of the measures recommended by the OECD, as a final consideration.
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Keywords
BEPS OCDE Estabelecimento estável Economia digital Statement on a two–pillar solution Stable establishment Digital Economy