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Abstract(s)
Esta dissertação incide sobre a tributação internacional de influencers. Sendo este um tema onde se quebram fronteiras e entramos nas jurisdições de outros Estados, é importante perceber como é que esta profissão, que se tem vindo a adensar com o passar dos anos, é capaz de gerar rendimentos e, consequentemente, de que forma estes são e deveriam ser tributados. Todos nós utilizamos as redes sociais. Contudo há quem não as encare como um hobby mas, sim, como o seu ganha-pão, ou seja, o veículo através do qual conseguirão pagar as suas contas e viver confortavelmente: estes são os “influencers”. Iniciaremos o nosso estudo com uma breve introdução ao tema central. Posteriormente, analisaremos o enquadramento e o conceito de influencer, que apresenta várias definições. Em seguida, iremos identificar as atividades geradoras de rendimento a nível internacional e passaremos à classificação dos rendimentos obtidos. Com vista a inferir quais os efeitos da tributação internacional, é necessário proceder ao estudo da CM da OCDE e dos Arts. que poderão estar em causa quando tratamos de influencers. Pretendemos estudar e analisar o atual cenário normativo, bem como as alterações que podem ser introduzidas com o intuito de o tornar mais claro, convergente e uniforme para todos os Estados.
This dissertation focuses on the international taxation of influencers. As this is a topic where borders are broken and we enter the jurisdictions of other States, it is important to understand how this profession, which has been growing over the years, is capable of generating income and, consequently, how these are and should be taxed. We all use social media. However, there are those who do not see it as a hobby but, rather, as their livelihood, that is, the vehicle through which they can pay their bills and live comfortably: these are the “influencers”. We will begin our study with a brief introduction to the central theme. Later, we will analyze the framework and the concept of influencer, which presents several definitions. Next, we will identify income-generating activities at an international level and move on to classifying the income obtained. In order to infer the effects of international taxation, it is necessary to study the OECD CM and the Arts. that might be at stake when we talk about influencers. We intend to study and analyze the current normative scenario, as well as the changes that can be introduced with the aim of making it clearer, more convergent and uniform for all States.
This dissertation focuses on the international taxation of influencers. As this is a topic where borders are broken and we enter the jurisdictions of other States, it is important to understand how this profession, which has been growing over the years, is capable of generating income and, consequently, how these are and should be taxed. We all use social media. However, there are those who do not see it as a hobby but, rather, as their livelihood, that is, the vehicle through which they can pay their bills and live comfortably: these are the “influencers”. We will begin our study with a brief introduction to the central theme. Later, we will analyze the framework and the concept of influencer, which presents several definitions. Next, we will identify income-generating activities at an international level and move on to classifying the income obtained. In order to infer the effects of international taxation, it is necessary to study the OECD CM and the Arts. that might be at stake when we talk about influencers. We intend to study and analyze the current normative scenario, as well as the changes that can be introduced with the aim of making it clearer, more convergent and uniform for all States.
Description
Keywords
Tributação internacional Influencers Jurisdições Profissão Rendimentos Atividades geradoras de rendimento Classificação CM da OCDE Atual cenário normativo Alterações Convergente International taxation Jurisdictions Profession Income Income generating activities Classification OECD CM Current normative scenario Changes Convergent