A aplicação das convenções sobre dupla tributação aos impostos de saída

: análise no domínio das pessoas coletivas

Abstract

Given the growing tendency by States of incorporating exit taxation mechanisms in their legal order, the probability of double taxation due to the enforcement of these taxes is increased. Therefore, there is an urge to answer the question “Are double tax treaties applicable to exit taxes?” – with this corresponding to the aim of the present study. The implementation of the double tax treaties will depend on different factors, namely the modality of the exit tax, among others. As we are not facing a consensual matter, we propose to analyze the arguments for and against the application of double tax treaties to exit taxes, as well as assess the sufficiency of the corrective mechanisms. We conclude that the employment of the MCOECD will only be considered if changes are made to the conventional text in order to guarantee the efficacy of the exit taxation and consequent compatibility with the MCOECD. Finally, we attempt to propose solutions that would allow to solve this problem and eliminate double taxation.

Date of Award	30 Sept 2021
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	João Sérgio Ribeiro (Supervisor)