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Tributação dos nómadas digitais e a residência fiscal : critérios de conexão ou desconexão?
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Nesta dissertação o nosso foco será a definição da residência fiscal das pessoas individuais, com base nos critérios de conexão definidos no artigo 4.º da CMOCDE. De forma mais específica, será abordado o desafio da mudança de paradigma, nomeadamente com o aparecimento de realidades como o trabalho remoto e os nómadas digitais. Depois de destrinçar o conceito de residência, que assumimos como pleno e inegável, abordamos os principais critérios de conexão, tendo por base a permanência, o centro de interesses vitais e a casa de morada permanente. Desta forma, é possível perceber o que é utilizado, na prática, para concretizar a residência fiscal de um sujeito, tomando conhecimento das formas em que estes critérios podem estar desatualizados à luz das tendências de globalização e mobilidade, que se verificam na atualidade. Após esta análise, concluímos, relativamente a esta temática, com uma sugestão de alteração do próprio artigo 4.º da CMOCDE, aditando ainda a conceção do parágrafo 15 do comentário ao artigo 4.º da CMOCDE, definindo critérios mais amplos e mais modernos para definição do centro vital de interesses. Neste exercício, temos por base uma análise que parte do geral para o particular, concluindo com uma análise crítica, quais os pontos de desatualização que estes critérios nos apresentam, sendo que, ainda assim, existem pontos positivos que, na nossa ótica, os critérios existentes mantém.
In this dissertation, our focus will be on defining the individual's tax residence based on the connection criteria defined in Article 4 of the OECD Model Tax Convention. Specifically, we will address the challenge of the paradigm shift, particularly with the emergence of realities such as remote work and digital nomads. After dissecting the concept of residence, which we assume to be full and undeniable, we will address the main connection criteria, based on permanence, the center of vital interests, and the permanent home. In this way, it is possible to understand what is used in practice to distinguish a subject's tax residence, considering the ways in which these criteria may be outdated in light of the trends of globalization and mobility that are evident in our time. Following this analysis, we will conclude, based on the understanding of the most influential authors of today regarding this topic, with a suggestion to amend Article 4 of the OECD Model Tax Convention, further adding the conception of paragraph 15 of the commentary on Article 4 of the OECD Model Tax Convention, defining broader and more modern criteria for determining the center of vital interests. In this exercise, we base our analysis on a general-to-specific approach, concluding with a critical analysis of the outdated points these criteria present, while acknowledging that there are still positive aspects that, in our view, the existing criteria maintain. In the final note, we leave some suggestions for future study.
In this dissertation, our focus will be on defining the individual's tax residence based on the connection criteria defined in Article 4 of the OECD Model Tax Convention. Specifically, we will address the challenge of the paradigm shift, particularly with the emergence of realities such as remote work and digital nomads. After dissecting the concept of residence, which we assume to be full and undeniable, we will address the main connection criteria, based on permanence, the center of vital interests, and the permanent home. In this way, it is possible to understand what is used in practice to distinguish a subject's tax residence, considering the ways in which these criteria may be outdated in light of the trends of globalization and mobility that are evident in our time. Following this analysis, we will conclude, based on the understanding of the most influential authors of today regarding this topic, with a suggestion to amend Article 4 of the OECD Model Tax Convention, further adding the conception of paragraph 15 of the commentary on Article 4 of the OECD Model Tax Convention, defining broader and more modern criteria for determining the center of vital interests. In this exercise, we base our analysis on a general-to-specific approach, concluding with a critical analysis of the outdated points these criteria present, while acknowledging that there are still positive aspects that, in our view, the existing criteria maintain. In the final note, we leave some suggestions for future study.
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Convenção modelo sobre o rendimento e o património da organização para a cooperação e desenvolvimento económico (CMOCDE) Residência Critérios de conexão Centro de interesses vitais Mobilidade Digitalização Nómadas digitais The model tax convention on income and on capital of the organization for economic co-operation and development (OECD) Residence Connecting Factors Centre of vital interests Mobility Digitalization Digital nomads
Contexto Educativo
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Licença CC
Sem licença CC