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Advisor(s)
Abstract(s)
A evolução da economia é uma realidade e, quando esta se transforma e origina um novo modo de efetuar trocas comerciais e novos negócios, é necessário que a fiscalidade acompanhe esta evolução. A economia digital veio trazer novos desafios dentro da fiscalidade internacional pois a falta de legislação origina a abertura, quase como em formato de convite, para que as empresas optem por caminhos ilícitos por forma a
atingirem melhores resultados financeiros. A transferência de receitas para regiões com regimes de tributação mais baixos é uma realidade em qualquer economia ou setor económico, mas a verdade é que dentro do mercado digital, dada a ausência de regulamentação específica, a tendência é de que os montantes desviados aumentem. A união das grandes potências torna-se imprescindível para evitar que os países continuem a sair prejudicados com as operações levadas a cabo pelas grandes empresas multinacionais tecnológicas que operam no mercado eletrónico. Assim, é necessário encontrar soluções de modo a harmonizar a tributação das operações digitais.
The economic evolution is a reality, and this leads to a new way of performing commercial trades and new ways of doing business, and so, it becomes necessary for the international taxation to keep up this evolution. The digital economy brings challenges inside the international taxation form once there is not a significant amount of laws about this subject. The absence of legislation, or the gaps in it, allows the companies to operate on this new market to choose more often the intention of tax evasion to ensure they can get a better financial result. The revenue displacement to regions with lower taxes regimes is a reality in any economy or economic sector, however inside the digital market considering the absence of a proper legislation, these displacements tend to get heavier. The union of the countries is becoming essential to avoid them to be harmful from the transactions taken by the technological multinational companies that do business in the electronic market. It’s now necessary to find a solution in order to harmonize the taxation inside the digital economy and between the countries.
The economic evolution is a reality, and this leads to a new way of performing commercial trades and new ways of doing business, and so, it becomes necessary for the international taxation to keep up this evolution. The digital economy brings challenges inside the international taxation form once there is not a significant amount of laws about this subject. The absence of legislation, or the gaps in it, allows the companies to operate on this new market to choose more often the intention of tax evasion to ensure they can get a better financial result. The revenue displacement to regions with lower taxes regimes is a reality in any economy or economic sector, however inside the digital market considering the absence of a proper legislation, these displacements tend to get heavier. The union of the countries is becoming essential to avoid them to be harmful from the transactions taken by the technological multinational companies that do business in the electronic market. It’s now necessary to find a solution in order to harmonize the taxation inside the digital economy and between the countries.
Description
Mestrado em Fiscalidade
Keywords
Offshores Economia digital Gigantes tecnológicas Fiscalidade internacional Plano BEPS Digital economy Technological giants International taxation BEPS plan
Citation
Revez, C. A. F. (2021) Tributação das gigantes tecnológicas e a sua aplicabilidade no sistema fiscal português. (Dissertação de mestrado não publicada). Instituto Politécnico de Lisboa, Instituto Superior de Contabilidade e Administração de Lisboa. Disponível em http://hdl.handle.net/10400.21/15269