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Authors
Advisor(s)
Abstract(s)
O treaty shopping consiste no aproveitamento, por parte de residentes de países terceiros, dos efeitos de uma Convenção para evitar a dupla tributação celebrada por dois países. Consiste, portanto, na escolha do acordo convencional mais favorável tendo em consideração as particularidades da situação em concreto e o resultado que se pretende alcançar. De facto, com o aumento das trocas comerciais fronteiriças, temos assistido a uma maior agressividade das estratégias fiscais adotadas por multinacionais, através da utilização de figuras que utilizam os elementos de conexão a um território de forma abusiva de modo a beneficiar do tratamento mais favorável constante de determinado acordo para evitar a dupla tributação. As situações de treaty shopping caracterizam-se por serem situações de evasão fiscal pois, ao agir dentro do permitido pela lei, os sujeitos passivos estão a ter comportamentos não conformes com o espírito da lei, ou seja, com estes comportamentos estão a obter vantagens que embora não proibidas não eram objetivo da Lei criá-las. É de facto a miscelânea existente na interação dos vários sistemas fiscais, que propicia a implementação de operações que levam os sujeitos passivos a aplicar o princípio económico da racionalidade até aos seus limites, abusando de vários normativos nacionais e internacionais. Até agora os Estados assistiram serenamente ao esvaziar dos seus cofres acreditando na aplicabilidade das regras internacionais que foram desenhadas durante os anos 20 do século passado esquecendo-se que à data as economias não se relacionavam. Este estudo aborda as medidas utilizadas pelas instituições internacionais e pelos Países para combater este fenómeno, através de uma análise de todos os documentos relevantes anteriores ao Relatório BEPS. Adicionalmente, este estudo tem como objetivo a análise do Relatório final da Ação 6, nomeadamente, quanto à aplicação da LOB clause e da PPT rule nele previstas.
Treaty shopping consists in the use, by residents of third countries, the effects of a Double Tax Convention. It consists in choosing the most favourable Double Tax Convention, taking into account the particularities of the situation in order to achieve the desired result. Globalization, the growth of world development of cross-border trade, is responsible for a more aggressive tax strategies adopted by Multinational Enterprises. This aggressive tax strategies are done through the abuse of connecting factors in order to benefit the effects of a most favourable treatment of a specific Double Tax Convention. The treaty shopping schemes are characterised as situations of tax avoidance because, acting within legal limits, taxpayers have a behaviour which is not in accordance with the spirit of the Law, that is, with this behaviour they granting advantages that were not objective of the Law to create them, although not prohibited by Law. Is this inappropriate interaction of tax systems that facilitates the implementation of operations that lead taxpayers to apply the economic principle of rationality to its limits, abusing of the national and international standards. So far, the States watching serenely to the erosion of theirs tax revenues through this phenomenon believing the applicability of international standards stated during the 20s of last century forgetting that at that time the globalization effects does not exists. This study discusses the measures used by international institutions, as OECD and EU, and the countries in order to combat the treaty shopping schemes, through an analysis of all relevant documents issued by these institutions prior to BEPS Report. Additionally, this study aims to analyse the Action 6 Final Report, in particular the application of the LOB clause and the PPT rule set out in this report.
Treaty shopping consists in the use, by residents of third countries, the effects of a Double Tax Convention. It consists in choosing the most favourable Double Tax Convention, taking into account the particularities of the situation in order to achieve the desired result. Globalization, the growth of world development of cross-border trade, is responsible for a more aggressive tax strategies adopted by Multinational Enterprises. This aggressive tax strategies are done through the abuse of connecting factors in order to benefit the effects of a most favourable treatment of a specific Double Tax Convention. The treaty shopping schemes are characterised as situations of tax avoidance because, acting within legal limits, taxpayers have a behaviour which is not in accordance with the spirit of the Law, that is, with this behaviour they granting advantages that were not objective of the Law to create them, although not prohibited by Law. Is this inappropriate interaction of tax systems that facilitates the implementation of operations that lead taxpayers to apply the economic principle of rationality to its limits, abusing of the national and international standards. So far, the States watching serenely to the erosion of theirs tax revenues through this phenomenon believing the applicability of international standards stated during the 20s of last century forgetting that at that time the globalization effects does not exists. This study discusses the measures used by international institutions, as OECD and EU, and the countries in order to combat the treaty shopping schemes, through an analysis of all relevant documents issued by these institutions prior to BEPS Report. Additionally, this study aims to analyse the Action 6 Final Report, in particular the application of the LOB clause and the PPT rule set out in this report.
Description
Mestrado em Fiscalidade
Keywords
Abuso subjetivo de convenções Cláusulas anti abuso DFI CDT CMOCDE Treaty shopping Anti-avoidance measures International tax law DTC OECDMTC
Citation
Oliveira, B. (2017) . Treaty shopping. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/13319