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Abstract(s)
Com a globalização, a livre circulação e a eliminação de entraves, a crescente utilização de ativos moveis e com o uso cada vez mais intensivo das economias digitais derivado do avanço tecnológico, os Estados modernos enfrentam grandes desafios no tocante a tributação deste mercado digital. Por esta razão, a OCDE juntamente com o G20 acordaram um conjunto de medidas que pretendem prevenir a erosão da base e a transferência de lucros na fiscalidade internacional, na sequência do relatório do BEPS, Acão 1 – que pretende fazer frente aos desafios suscitados pela economia digital. As medidas adotadas pela OCDE/G20 dividem-se em dois pilares e, dentro do Segundo Pilar foram adotadas quatro regras – a IIR, a UTPR, a SOR e a STTR – sendo o “ponto forte” do presente Pilar as denominadas Regras GloBE – Global anti-base Erosion Rules – que são compostas pela IIR e pela UTPR. A presente dissertação de mestrado pretende explorar e tem como base o estudo do Segundo Pilar e as regras que se encontram abrangidas por este. Adicionalmente, ira ser feita uma apreciação critica deste Segundo Pilar.
With globalization, free movement and the elimination of barriers, the growing use of mobile assets and the increasingly intensive use of digital economies due to technological advances, modern states face major challenges when it comes to taxing this digital market. For this reason, the OECD together with the G20 have agreed on a set of measures that aim to prevent base erosion and profit shifting in international taxation, following the BEPS report, Action 1 - which aims to address the challenges raised by the digital economy. The measures adopted by the OECD/G20 are divided into two pillars, and within the Second Pillar four rules have been adopted - the IIR, the UTPR, the SOR and the STTR - being the "strong point" of this Pillar the so-called GloBE Rules – Global antibase erosion Rules – which are composed of the IIR and the UTPR. This master's dissertation aims to explore and is based on the study of the Second Pillar and the rules that are covered by it. Additionally, a critical appraisal of this Second Pillar will be made.
With globalization, free movement and the elimination of barriers, the growing use of mobile assets and the increasingly intensive use of digital economies due to technological advances, modern states face major challenges when it comes to taxing this digital market. For this reason, the OECD together with the G20 have agreed on a set of measures that aim to prevent base erosion and profit shifting in international taxation, following the BEPS report, Action 1 - which aims to address the challenges raised by the digital economy. The measures adopted by the OECD/G20 are divided into two pillars, and within the Second Pillar four rules have been adopted - the IIR, the UTPR, the SOR and the STTR - being the "strong point" of this Pillar the so-called GloBE Rules – Global antibase erosion Rules – which are composed of the IIR and the UTPR. This master's dissertation aims to explore and is based on the study of the Second Pillar and the rules that are covered by it. Additionally, a critical appraisal of this Second Pillar will be made.
Description
Keywords
OCDE G20 GloBE Segundo pilar BEPS Tributação Economia digital IIR SOR UTPR STTR Empresas multinacionais Pillar two Taxation Digital economy Multinational corporations