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Advisor(s)
Abstract(s)
A nossa dissertação tem como tema o Estabelecimento Estável, focando no Estabelecimento Estável Agência. Esta figura é alvo de controvérsia, tanto no plano nacional como internacional. Internacionalmente existiam assimetrias na aplicação da Convenção Modelo da OCDE fruto da diferente perceção do conceito de agência na lei nacional. Para ajudar a resolver esta questão, foi criado o projeto BEPS. Em resultado foram introduzidas alterações na CMOCDE, nomeadamente no artigo que trata o estabelecimento estável. A lei nacional portuguesa para a tributação de pessoas coletivas, introduziu alterações, em 2021, à norma onde se trata a classificação de EE. Propomo-nos em analisar este conceito, à luz da legislação nacional, comparando-o com as normas presentes na convenção modelo. Iremos avaliar os critérios para que um agente possa ser classificado dependente ou independente. Também serão analisados os contratos de agência e figuras afins e a sua posição face a este instituto.
The subject of our dissertation is the permanent establishment, centered on the Agency Permanent Establishment. This concept is the target of controversy, both on a national and international plan. Internationally, there were asymmetries in the implementation of the OECD model convention, given that different internal laws might have a different concept of agency. To address this question OECD created BEPS. As a consequence of BEPS, the model convention was altered, including the article on permanent establishment. Portuguese law on corporate income tax changed the law regarding the permanent establishment in 2021. We intend to analyze this concept, in the light of Portuguese law, comparing it with the model convention. We will evaluate the criteria for a person to be regarded as a dependent or independent agent. We will also analyze the agency contract and related figures, and their position regarding the existence of a permanent establishment.
The subject of our dissertation is the permanent establishment, centered on the Agency Permanent Establishment. This concept is the target of controversy, both on a national and international plan. Internationally, there were asymmetries in the implementation of the OECD model convention, given that different internal laws might have a different concept of agency. To address this question OECD created BEPS. As a consequence of BEPS, the model convention was altered, including the article on permanent establishment. Portuguese law on corporate income tax changed the law regarding the permanent establishment in 2021. We intend to analyze this concept, in the light of Portuguese law, comparing it with the model convention. We will evaluate the criteria for a person to be regarded as a dependent or independent agent. We will also analyze the agency contract and related figures, and their position regarding the existence of a permanent establishment.
Description
Keywords
CIRC Convenção modelo da OCDE Estabelecimento estável Agência Portuguese corporate income tax law OECD model convention Permanent establishment Agency