A problemática da tributação no contexto da economia digital: possíveis soluções

• Autor(a) principal: Teixeira, Carlos Daniel Mendes
• Data de Publicação: 2020
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10400.22/19558
• topic: Economia digital; Planeamento fiscal; Tributação; BEPS; Digital economy; Tax planning; Taxation; Auditoria

The emergence of digital economy has brought a countless number of advantages, not only for people, but also for the companies, with the appearance of new bussiness models resulting from the constant evolution of technologies. However, the appearance of digital economy also brought a seet of challenges for the different tax authorities, because the tax laws in force were not prepared to respond to these new challenges. Most of the laws in force, were not designed to taking into account this “new” type of economy, but rather taking into account the so-called traditional economy. Thus, on most occasions, multinationals that have business models based on the digital economy take advantage of these laws to minimize or even eliminate the taxation on their in come. In an era in which the technologies of information allow multinational organizations carry out comercial transactions all over the world, without the need of a physical presence, it is increasingly imperative to create a new set of norms and laws that encompass these types of operations, responding to the challenges they bring with them. The main objective of this dissertation is to study the challenges that direct e-commerce poses to the state where the income comes from, with the regard to its taxation. Once the challenges were identified, the respective solutions for them were sought. At the end, the author presents his opinion on the proposals presented by the OCDE and other authors, to respond to the challenges discuss in this work regarding the taxation of digital economy. The author presents the strenghts and weaknesses of each of the proposals presented, choosing the most appropriate, in his opinion, to respond to the challenges presented.