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Abstract(s)
Tendo em vista o combate aos novos obstáculos que a economia digital ergueu, a OCDE desenvolveu um conjunto de medidas denominadas de Segundo Pilar de Tributação. Dentro deste conjunto de regras encontra-se a Subject to Tax Rule que tem em vista a proteção da economia fiscal dos Países em Desenvolvimento. Para tal, esta regra visa atingir as transferências ilícitas de rendimentos que ocorrem dentro dos grandes grupos empresariais. Contudo, apesar dos seus bem-intencionados objetivos, a Subject to Tax Rule apresenta um âmbito de aplicação altamente limitado que poderá comprometer a sua capacidade em atingir os objetivos propostos. A presente dissertação, tem como objetivo o estudo da Subject to Tax Rule e das críticas que lhe são apostas. Em paralelo, são apresentadas potenciais alterações de forma a aumentar o seu impacto nos Países em Desenvolvimento. Adicionalmente, é realizada uma análise dos impactos que a Subject to Tax Rule terá no Ordenamento Jurídico Nacional.
In order to tackle the new obstacles that the digital economy has raised, the OECD has developed a set of measures denominated the Second Pillar of Taxation. Within this set of rules is the Subject to Tax Rule, which aims to protect the tax economy of Developing Countries. To this end, this rule aims to target illicit transfers of income that take place within the large business groups. However, despite its well-intentioned objectives, the Subject to Tax Rule has a highly limited scope that may compromise its ability to achieve the proposed objectives. This dissertation aims to study the Subject to Tax Rule and the respective criticisms. At the same time, potential changes are presented in order to increase its impact on Developing Countries. In addition, an analysis of the impacts that the Subject to Tax Rule will have on the National Legal System is carried out.
In order to tackle the new obstacles that the digital economy has raised, the OECD has developed a set of measures denominated the Second Pillar of Taxation. Within this set of rules is the Subject to Tax Rule, which aims to protect the tax economy of Developing Countries. To this end, this rule aims to target illicit transfers of income that take place within the large business groups. However, despite its well-intentioned objectives, the Subject to Tax Rule has a highly limited scope that may compromise its ability to achieve the proposed objectives. This dissertation aims to study the Subject to Tax Rule and the respective criticisms. At the same time, potential changes are presented in order to increase its impact on Developing Countries. In addition, an analysis of the impacts that the Subject to Tax Rule will have on the National Legal System is carried out.
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Keywords
OCDE Segundo pilar BEPS STTR Países em desenvolvimento OECD Second pillar Developing countries