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Dada a tendência crescente de os Estados consagrarem mecanismos de tributação à saída nos seus ordenamentos jurídicos, a probabilidade de se verificar dupla tributação resultante da aplicação destes tributos é potenciada. Assim, urge responder à questão “As convenções de dupla tributação são aplicáveis aos impostos de saída?” – sendo este o objetivo do presente estudo. A aplicação das convenções sobre dupla tributação dependerá de diferentes fatores, designadamente a modalidade do imposto de saída, entre outros. Como não estamos perante uma questão consensual, propomo-nos a analisar os argumentos contra e a favor da aplicação dos tratados fiscais aos impostos de saída, assim como averiguar a suficiência dos mecanismos corretivos. Concluímos que a aplicação da CMOCDE apenas se equacionará caso sejam efetuadas alterações ao texto convencional para garantir a eficácia da tributação à saída e consequente compatibilidade com a CMOCDE. Por fim, procuramos propor soluções que permitiriam resolver este problema e eliminar a dupla tributação.
Given the growing tendency by States of incorporating exit taxation mechanisms in their legal order, the probability of double taxation due to the enforcement of these taxes is increased. Therefore, there is an urge to answer the question “Are double tax treaties applicable to exit taxes?” – with this corresponding to the aim of the present study. The implementation of the double tax treaties will depend on different factors, namely the modality of the exit tax, among others. As we are not facing a consensual matter, we propose to analyze the arguments for and against the application of double tax treaties to exit taxes, as well as assess the sufficiency of the corrective mechanisms. We conclude that the employment of the MCOECD will only be considered if changes are made to the conventional text in order to guarantee the efficacy of the exit taxation and consequent compatibility with the MCOECD. Finally, we attempt to propose solutions that would allow to solve this problem and eliminate double taxation.
Given the growing tendency by States of incorporating exit taxation mechanisms in their legal order, the probability of double taxation due to the enforcement of these taxes is increased. Therefore, there is an urge to answer the question “Are double tax treaties applicable to exit taxes?” – with this corresponding to the aim of the present study. The implementation of the double tax treaties will depend on different factors, namely the modality of the exit tax, among others. As we are not facing a consensual matter, we propose to analyze the arguments for and against the application of double tax treaties to exit taxes, as well as assess the sufficiency of the corrective mechanisms. We conclude that the employment of the MCOECD will only be considered if changes are made to the conventional text in order to guarantee the efficacy of the exit taxation and consequent compatibility with the MCOECD. Finally, we attempt to propose solutions that would allow to solve this problem and eliminate double taxation.
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Palavras-chave
Impostos de saída Exit taxes Dupla tributação Convenções sobre dupla tributação Trailing taxes Impostos de saída imediatos Double taxation Double tax treaties Immediate exit taxes