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O conceito de residência e a força maior ao abrigo dos acordos para evitar a dupla tributação
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A dissertação que aqui se apresenta tem como objeto de estudo a residência fiscal enquanto critério de conexão no Direito fiscal internacional, com especial atenção à forma como as situações de força maior podem condicionar a sua determinação. Partindo da análise da Convenção Modelo da OCDE e dos Acordos para evitar a Dupla Tributação que a seguem, procurou-se demonstrar que, apesar da relevância deste instrumento para assegurar a coordenação entre Estados, as suas normas carecem de desenvolvimento de forma a regular o impacto de eventos imprevisíveis e inevitáveis que impossibilitam a mobilidade internacional dos indivíduos. Com base no conceito de força maior previsto no Direito interno, verificou-se que as regras de desempate estabelecidas no artigo 4.º da Convenção Modelo da OCDE não resolvem os problemas resultantes de eventos desta natureza, podendo originar lacunas e conduzir a situações de tributação desadequada. Nos casos de grande magnitude à escala internacional, como a pandemia de COVID-19, foi possível observar respostas administrativas céleres e coordenadas entre os Estados, mitigando os impactos para os contribuintes. Contudo, em situações mais restritas ou de menor impacto coletivo, mesmo que igualmente alheias à vontade do sujeito passivo, essa resposta coordenada raramente se verifica, deixando os contribuintes expostos. Apesar de se reconhecer a aplicação prática da força maior no Direito fiscal, considera-se relevante sedimentar a mesma nas normas internacionais, em prol da segurança jurídica. Assim, conclui-se por recomendar a inclusão de um parágrafo adicional nos comentários ao paragraph 1 do artigo 4.º da Convenção Modelo da OCDE, com o intuito de salvaguardar a posição dos contribuintes face a situações de força maior. Um comentário adicional que esclareça a relevância da força maior na determinação da residência fiscal, reconhecendo a importância acrescida que este conceito adquiriu face a acontecimentos recentes, contribuiria para reforçar a certeza jurídica dos contribuintes sujeitos a conflitos de residência fiscal decorrentes de circunstâncias alheias ao seu controlo.
The present dissertation focuses on tax residence as a connecting factor in international tax law, with particular attention to how situations of force majeure can affect its determination. Based on an analysis of the OECD Model Convention and the Double Taxation Treaties that follow it, it seeks to demonstrate that, despite the relevance of this instrument in ensuring coordination between States, its provisions require further development to regulate the impact of unforeseeable and unavoidable events that hinder the international mobility of individuals. Drawing on the concept of force majeure under domestic law, it was found that the tie-breaker rules set out in Article 4 of the OECD Model Convention do not resolve the issues arising from such events, potentially leading to gaps and resulting in inappropriate taxation. In cases of great magnitude on an international scale, such as the COVID-19 pandemic, swift and coordinated administrative responses between States were observed, mitigating the impacts on taxpayers. However, in more limited situations or those with less collective impact, even when equally beyond the taxpayer’s control, such coordinated responses are rarely seen, leaving taxpayers exposed. Although the practical application of force majeure in tax law is recognised, it is considered important to consolidate its recognition within international norms, in the interest of legal certainty. Accordingly, it is concluded that a paragraph should be added to the commentary on paragraph 1 of Article 4 of the OECD Model Convention, with the aim of safeguarding the position of taxpayers in situations of force majeure. An additional comment clarifying the relevance of force majeure in determining tax residence, acknowledging the increased importance this concept has gained in light of recent events, would help strengthen legal certainty for taxpayers facing tax residence conflicts arising from circumstances beyond their control.
The present dissertation focuses on tax residence as a connecting factor in international tax law, with particular attention to how situations of force majeure can affect its determination. Based on an analysis of the OECD Model Convention and the Double Taxation Treaties that follow it, it seeks to demonstrate that, despite the relevance of this instrument in ensuring coordination between States, its provisions require further development to regulate the impact of unforeseeable and unavoidable events that hinder the international mobility of individuals. Drawing on the concept of force majeure under domestic law, it was found that the tie-breaker rules set out in Article 4 of the OECD Model Convention do not resolve the issues arising from such events, potentially leading to gaps and resulting in inappropriate taxation. In cases of great magnitude on an international scale, such as the COVID-19 pandemic, swift and coordinated administrative responses between States were observed, mitigating the impacts on taxpayers. However, in more limited situations or those with less collective impact, even when equally beyond the taxpayer’s control, such coordinated responses are rarely seen, leaving taxpayers exposed. Although the practical application of force majeure in tax law is recognised, it is considered important to consolidate its recognition within international norms, in the interest of legal certainty. Accordingly, it is concluded that a paragraph should be added to the commentary on paragraph 1 of Article 4 of the OECD Model Convention, with the aim of safeguarding the position of taxpayers in situations of force majeure. An additional comment clarifying the relevance of force majeure in determining tax residence, acknowledging the increased importance this concept has gained in light of recent events, would help strengthen legal certainty for taxpayers facing tax residence conflicts arising from circumstances beyond their control.
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Convenção modelo da OCDE Força maior Dupla residência Regras de desempate Segurança jurídica Imprevisibilidade Residência fiscal OECD model convention Force majeure Tax residence Dual residence Tie-breaker rules Legal certainty Unforeseeability
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Sem licença CC