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Abstract(s)
A Digitalização da Economia representa um desafio acrescido para a soberania dos Estados devido à crescente perda de receita fiscal associada a uma obsolescência de determinados conceitos fiscais concebidos para um modelo de empresa tradicional que pressupõe a existência de um estabelecimento estável mediante o qual realizam as suas operações. A nossa dissertação foca-se nos serviços de investimento prestados remotamente pelas corretoras online independentes fazendo alusão à controvérsia instalada pelas dificuldades de tributação com o advento do comércio eletrónico, sem descurar a apreciação das soluções propostas pela OCDE e UE para a Economia Digital. Contudo, as soluções, além de complexas, são meras recomendações que não conseguem gerar o consenso no seio da comunidade internacional. Assumimos, por isso, o carácter urgente da adaptação do conceito estabelecimento estável à presença digital significativa proposta pelo BEPS para efeitos de imputação dos lucros gerados à jurisdição onde efetivamente é criado valor.
The digitalization of the economy represents an added challenge for the sovereignty of States due to the growing loss of tax revenue associated with the obsolescence of certain tax concepts designed for a traditional business model that presupposes the existence of a stable establishment through which they carry out their operations. Our dissertation focuses on the investment services provided remotely by independent online brokers alluding to the controversy installed by the difficulties of taxation with the advent of e-commerce, without neglecting the appreciation of the solutions proposed by the OECD and EU for the Digital Economy. However, the solutions, besides being complex, are mere recommendations that fail to generate consensus within the international community. We therefore assume the urgent nature of adapting the concept of stable establishment to the significant digital presence proposed by BEPS for the purpose of allocating the profits generated to the jurisdiction where value is effectively created.
The digitalization of the economy represents an added challenge for the sovereignty of States due to the growing loss of tax revenue associated with the obsolescence of certain tax concepts designed for a traditional business model that presupposes the existence of a stable establishment through which they carry out their operations. Our dissertation focuses on the investment services provided remotely by independent online brokers alluding to the controversy installed by the difficulties of taxation with the advent of e-commerce, without neglecting the appreciation of the solutions proposed by the OECD and EU for the Digital Economy. However, the solutions, besides being complex, are mere recommendations that fail to generate consensus within the international community. We therefore assume the urgent nature of adapting the concept of stable establishment to the significant digital presence proposed by BEPS for the purpose of allocating the profits generated to the jurisdiction where value is effectively created.
Description
Keywords
FinTechs Bolsa de valores High-frequency trading Market makers DMIF Instrumentos financeiros Comissões Imposto sobre o rendimento Englobamento Mais-valias Dividendos Retenção na fonte Residência fiscal Evasão fiscal Troca automática de informação Convenções sobre dupla tributação IVA Imposto sobre transações financeiras Planeamento fiscal Elisão fiscal Estabelecimento estável Economia digital OCDE BEPS Presença digital significativa Imposto sobre os serviços digitais Comissão Europeia Stock exchange High-frequency trading Market makers MIFID Financial instruments Trading fees Income tax Aggregation Capital gains Dividends Withholding tax Tax residence Tax evasion Automatic exchange of information Double taxation conventions VAT Financial transaction tax Tax planning Tax exemption Stable establishment Digital economy OECD Significant digital presence Digital services tax European Commission