As corretoras online e os desafios de tributação inerentes à digitalização da economia

Abstract

The digitalization of the economy represents an added challenge for the sovereignty of States due to the growing loss of tax revenue associated with the obsolescence of certain tax concepts designed for a traditional business model that presupposes the existence of a stable establishment through which they carry out their operations. Our dissertation focuses on the investment services provided remotely by independent online brokers alluding to the controversy installed by the difficulties of taxation with the advent of e-commerce, without neglecting the appreciation of the solutions proposed by the OECD and EU for the Digital Economy. However, the solutions, besides being complex, are mere recommendations that fail to generate consensus within the international community. We therefore assume the urgent nature of adapting the concept of stable establishment to the significant digital presence proposed by BEPS for the purpose of allocating the profits generated to the jurisdiction where value is effectively created.

Date of Award	27 Jan 2021
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	Tomás Tavares (Supervisor)