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Intitulada “Tributação do Comércio Eletrónico: o impacto dos Planos de Ação 1 e 7 do BEPS no conceito de Estabelecimento Estável”, esta dissertação pretende ser um instrumento de avaliação dos efeitos das referidas medidas (incluídas no recente Projeto BEPS da OCDE), na tributação na fonte dos rendimentos das sociedades comerciais que atuam no domínio do comércio eletrónico, cuja adoção implicará uma alteração à definição de Estabelecimento Estável (EE), prevista no art. 5º da Convenção Modelo da OCDE.Para alcançar os objetivos que nos propomos, partimos de um estudo da inserção do conceito de EE no sistema fiscal internacional, as suas origens, função na repartição das receitas tributárias no espaço e como vem definido no texto da Convenção, seguido do que consideramos ser comércio eletrónico, algumas das suas classificações e o seu enquadramento no seio da economia digital. Analisámos as principais notas que o caraterizam e as suas possíveis implicações na tributação do rendimento das sociedades comerciais no espaço, designadamente, ao nível da manipulação do conceito de EE pelas multinacionais, principais agentes da economia digital e globalizada, tendo identificado algumas das consequências, no nosso entender, mais prejudiciais. Atendendo ao âmbito do nosso trabalho, entendemos que nos deveríamos cingir às propostas que mais diretamente versam sobre os previamente identificados problemas tributários decorrentes do comércio eletrónico: a opção pela manutenção do conceito de EE e a alteração ao art. 5º, nº 4 da Convenção, relativo às atividades preparatórias ou auxiliares. Embora as medidas adotadas possam não ser aptas a solucionar definitivamente os problemas que o comércio eletrónico coloca ao Direito Fiscal Internacional (DFI) e aos conceitos tradicionais em que assenta, designadamente, o de EE, reconhecemos que a avaliação global dos seus efeitos será positiva, devendo o Projeto BEPS ser encarado como um primeiro passo no sentido de uma verdadeira reforma do DFI, assente em paradigmas adequados às necessidades da sociedade contemporânea.
Entitled "Taxation of E-Commerce: the impact of BEPS Actions 1 and 7 on the concept of Permanent Establishment", this dissertation intends to be an instrument for assessing the effects of such measures (included in the recent OECD BEPS Project), on e-commerce income taxation at the source level, which will undergo a change to the current definition of Permanent Establishment (PE), provided for in art. 5º of the OECD Model Convention. To achieve the defined goals, we began with a study of the international tax system, PE origins, its role in the allocation of tax revenue between countries and how it is currently defined in the text of the OECD Model Convention, followed by what we consider to be e-commerce, a reference to some of its classifications and its scope within the digital economy. We have looked at the e-commerce main characteristics and its implications on international corporate income taxation, particularly at the level of the PE manipulation by multinational enterprises (MNEs), major actors of the digital and globalised economy, having identified some of the, in our opinion, more harmful consequences. Considering the scope of our work, we believe that we should stick to the proposals which more directly regard the previously identified taxation issues arising from e-commerce: the option of maintaining de PE concept and the art. 5º, nº 4 amendment, concerning the preparatory or ancillary activities. Although the adopted measures may not be able to solve all the problems that e-commerce poses to International Tax Law (ITL) and the traditional concepts underpinning, namely, the one of PE, it is recognized that the overall assessment of their effects will be positive and that the BEPS Project should be seen as a first step towards a genuine reform of the ITL, based on appropriate paradigms considering the contemporary society needs.
Entitled "Taxation of E-Commerce: the impact of BEPS Actions 1 and 7 on the concept of Permanent Establishment", this dissertation intends to be an instrument for assessing the effects of such measures (included in the recent OECD BEPS Project), on e-commerce income taxation at the source level, which will undergo a change to the current definition of Permanent Establishment (PE), provided for in art. 5º of the OECD Model Convention. To achieve the defined goals, we began with a study of the international tax system, PE origins, its role in the allocation of tax revenue between countries and how it is currently defined in the text of the OECD Model Convention, followed by what we consider to be e-commerce, a reference to some of its classifications and its scope within the digital economy. We have looked at the e-commerce main characteristics and its implications on international corporate income taxation, particularly at the level of the PE manipulation by multinational enterprises (MNEs), major actors of the digital and globalised economy, having identified some of the, in our opinion, more harmful consequences. Considering the scope of our work, we believe that we should stick to the proposals which more directly regard the previously identified taxation issues arising from e-commerce: the option of maintaining de PE concept and the art. 5º, nº 4 amendment, concerning the preparatory or ancillary activities. Although the adopted measures may not be able to solve all the problems that e-commerce poses to International Tax Law (ITL) and the traditional concepts underpinning, namely, the one of PE, it is recognized that the overall assessment of their effects will be positive and that the BEPS Project should be seen as a first step towards a genuine reform of the ITL, based on appropriate paradigms considering the contemporary society needs.
Description
Keywords
Tributação Comércio eletrónico Estabelecimento estável OCDE Convenção modelo BEPS Plano de ação 1 Plano de ação 7 Taxation E-commerce Permanent establishment OECD Model convention Action 1 Action 7