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Advisor(s)
Abstract(s)
Esta dissertação aborda o impacto da economia digital no âmbito da tributação directa, com especial relevo no estudo dos elementos de conexão. Num primeiro momento começamos por abordar os princípios essenciais do Direito Fiscal Internacional, de forma a criar a base conceptual para o entendimento do impacto dos desenvolvimentos tecnológicos na economia, na sociedade e na tributação. Em segundo lugar abordamos a temática da economia digital, levando em mente os trabalhos realizados pelas organizações internacionais, identificamos as principais características e desafios. Na análise aos desafios à tributação decorrentes da denominada economia digital regressamos aos elementos de conexão, identificando a dificuldade de adaptação destes conceitos centenários. Abordaremos também as dificuldades na valorização de um novo factor de produção: a informação e, a complexidade na caracterização dos rendimentos. Apresentados os problemas que se relacionam com o objecto do nosso estudo, passamos de seguida, à identificação e análise das soluções encontradas a nível político, seguindo de perto os trabalhos da OCDE. Por fim, atentos ao regulamento do curso, expomos a aplicação prática de uma solução para fazer face aos desafios da economia digital à tributação do rendimento, apresentada pela OCDE, no âmbito do projecto BEPS. Esperamos assim, com este estudo académico, conseguir contribuir ajudando a compreender as implicações a nível tributário da digitalização da economia, nomeadamente no que diz respeito aos princípios do Direito Fiscal Internacional (DFI).
This thesis addresses the impact of the digital economy in direct taxation, with particular emphasis on the study of nexus. The essay begins by addressing the essential principles of international tax law, in order to create the conceptual basis to understand the impact of technological developments in the economy, society and taxation. Subsequently we will address the specifics of the digital economy identifying its main characteristics and challenges, bearing in mind the work done by international organizations. In the analysis of the taxation challenges arising from digital economy we’ll return to the nexus issues, identifying the difficulty of adapting these centenary concepts. We will also address the difficulties in valuing a new factor of production: information, and finally the complexity of income classification. Having presented the problems related to the subject studied, we will turn to the analysis of the solutions found at the political level, closely following the work of the OECD. Lastly, we’ll present the practical application of one of the options found to face the challenges of the digital economy to the taxation of the income, presented by the OECD, within the scope of the BEPS project. With this academic study we hope to contribute, helping to understand the implications in international taxation of the digitization of the economy, particularly with regard to the principles of International Tax Law.
This thesis addresses the impact of the digital economy in direct taxation, with particular emphasis on the study of nexus. The essay begins by addressing the essential principles of international tax law, in order to create the conceptual basis to understand the impact of technological developments in the economy, society and taxation. Subsequently we will address the specifics of the digital economy identifying its main characteristics and challenges, bearing in mind the work done by international organizations. In the analysis of the taxation challenges arising from digital economy we’ll return to the nexus issues, identifying the difficulty of adapting these centenary concepts. We will also address the difficulties in valuing a new factor of production: information, and finally the complexity of income classification. Having presented the problems related to the subject studied, we will turn to the analysis of the solutions found at the political level, closely following the work of the OECD. Lastly, we’ll present the practical application of one of the options found to face the challenges of the digital economy to the taxation of the income, presented by the OECD, within the scope of the BEPS project. With this academic study we hope to contribute, helping to understand the implications in international taxation of the digitization of the economy, particularly with regard to the principles of International Tax Law.
Description
Mestrado em Fiscalidade
Keywords
Economia digital Direito fiscal internacional Elementos de conexão Residência Fonte Estabelecimento estável BEPS Digital economy International tax law Nexus Residence Source Permanent establishment