| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| 556.74 KB | Adobe PDF |
Authors
Advisor(s)
Abstract(s)
A presente dissertação aborda a possibilidade de o local onde o trabalhador exerce a sua atividade
profissional poder constituir um estabelecimento estável. Em particular será analisado se o espaço
em que o trabalhador desenvolve a atividade está “à disposição” da empresa.
De facto, o conceito de estabelecimento estável tem uma história de séculos e é de significativa
importância na distribuição das competências fiscais internacionais. No entanto, devido à
globalização e à consequente mobilidade populacional, a realidade em que o conceito sempre
funcionou, mudou.
A discussão que se desenvolve não se baseia apenas no próprio requisito de “à disposição”, mas
também nas medidas que poderão ser impostas nas diferentes jurisdições a fim de reconciliar os
diferentes sistemas fiscais existentes com a nova realidade do nomadismo digital e home office.
Assim, ao longo de toda a narrativa da tese, considerámos interessante explicar os critérios que
fazem preencher o “teste de à disposição” da OCDE (“Organização para a Cooperação e
Desenvolvimento Económico”). Para este propósito, revemos algumas decisões judiciais que
consideramos representativas, orientações da OCDE e posições doutrinárias para decifrar o seu
verdadeiro significado jurídico e perceber, se a casa onde o trabalhador está a trabalhar, pode ser
utilizada pela empresa.
This thesis analyzes the possibility of the place where the worker carries out the activity constituting a permanent establishment. Particularly, it will be assessed whether such place is “at the disposal” of the company. Indeed, the concept of permanent establishment has a centuries-old history and is of significance importance for the allocation of taxing powers. Nevertheless, due to globalization and the consequent population mobility, the reality in which the concept has always operated, has changed. The discussion also tackles the measures that may be imposed in different jurisdictions, to reconcile the existing tax systems with the new reality of digital nomadism and home office. Therefore, throughout the narrative of the thesis, we have expanded on the criteria that make the “disposal test” fulfilled of OECD (“Organisation for Economic Co-operation and Development”). For this purpose, we reviewed some representative case-law, OECD’s guidelines and scholarly positions to decipher its true legal meaning and effectively understand if the home, where the worker is working, can be used by the company for the purposes of the concept of permanent establishment.
This thesis analyzes the possibility of the place where the worker carries out the activity constituting a permanent establishment. Particularly, it will be assessed whether such place is “at the disposal” of the company. Indeed, the concept of permanent establishment has a centuries-old history and is of significance importance for the allocation of taxing powers. Nevertheless, due to globalization and the consequent population mobility, the reality in which the concept has always operated, has changed. The discussion also tackles the measures that may be imposed in different jurisdictions, to reconcile the existing tax systems with the new reality of digital nomadism and home office. Therefore, throughout the narrative of the thesis, we have expanded on the criteria that make the “disposal test” fulfilled of OECD (“Organisation for Economic Co-operation and Development”). For this purpose, we reviewed some representative case-law, OECD’s guidelines and scholarly positions to decipher its true legal meaning and effectively understand if the home, where the worker is working, can be used by the company for the purposes of the concept of permanent establishment.
Description
Keywords
Direito fiscal internacional Tributação internacional Convenção modelo Competência fiscal Estabelecimento permanente International tax law Model tax convention International taxation Tax competence Permanent establishment