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Nesta dissertação, explicaremos em que medida o Estabelecimento Estável, como critério-chave de aferição da presença de uma sociedade ou de um grupo de sociedades no território de outro Estado, se tornou inadequado no contexto da Economia Digital, assim como as consequências que daí resultam para os Estados. Perante este problema, e o consequente surto de medidas unilaterais adotadas por muito Estados, a OCDE - no âmbito do Plano BEPS -, e a Comissão Europeia, têm vindo a apresentar soluções harmonizadoras com vista à reconfiguração do instituto do EE e a tributação justa dos modelos de negócio digitais. Recorrendo à doutrina especializada, o nosso trabalho passará por analisar estas propostas do ponto de vista da sua viabilidade, das suas vantagens e desvantagens, tendo em conta as características específicas destes modelos de negócio.
In this dissertation, we will explain to what extent the Permanent Establishment, as a key criterion for assessing the presence of an enterprise or a group of enterprises in the territory of another State, has become inadequate within the context of the Digital Economy, as well as the consequences that result for those States. Faced with this problem, as well as the consequent outbreak of unilateral measures adopted by several States, the OECD - within the scope of the BEPS Action Plan -, and the European Commission have been presenting solutions towards the reconfiguration of the PE institute and the fair taxation of digital business models. Resorting to the specialized doctrine, our work will involve the analysis of these proposals from the point of view of their viability, their advantages and disadvantages, taking into account the specific characteristics of these business models.
In this dissertation, we will explain to what extent the Permanent Establishment, as a key criterion for assessing the presence of an enterprise or a group of enterprises in the territory of another State, has become inadequate within the context of the Digital Economy, as well as the consequences that result for those States. Faced with this problem, as well as the consequent outbreak of unilateral measures adopted by several States, the OECD - within the scope of the BEPS Action Plan -, and the European Commission have been presenting solutions towards the reconfiguration of the PE institute and the fair taxation of digital business models. Resorting to the specialized doctrine, our work will involve the analysis of these proposals from the point of view of their viability, their advantages and disadvantages, taking into account the specific characteristics of these business models.
Descrição
Palavras-chave
Economia digital Estabelecimento estável BEPS Presença digital significativa Retenção na fonte Imposto de equalização Digital economy Permanent establishment Significant digital presence Withholding tax Equalization levy