A tributação na economia digital

: um caminho para a reformulação do imposto sobre o rendimento das empresas

Abstract

This Master’s thesis comes from the recognition of the need to adapt Tax Maw to the digital reality that represents a considerable part of the current economy. Starting with an exposition of the digital economy’s framework and the business models it has enhanced, with special regard to digital companies, we proceed to identify and analyse its compatibilities with the traditional principles of Tax Law and to balance, in one hand, the arguments that justify the readjustment of tax principles and, on the other hand, the ones that can represent an obstacle to this change. We then proceed with presenting the works that have been developed in order to reshape tax principles, adjusting them to the technological era, at the Organization for Economic Cooperation and Development level and within the European Union. Finally, we present our considerations regarding the proposals that aim to create an effective taxation of digital companies and set out our perspective for what it is on the path to become, in our view, a reshaping of the corporate income tax.

Date of Award	21 Jul 2021
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Rui Duarte Morais (Supervisor)