Aspetos internacionais da tributação de influencers

Abstract

This dissertation focuses on the international taxation of influencers. As this is a topic where borders are broken and we enter the jurisdictions of other States, it is important to understand how this profession, which has been growing over the years, is capable of generating income and, consequently, how these are and should be taxed. We all use social media. However, there are those who do not see it as a hobby but, rather, as their livelihood, that is, the vehicle through which they can pay their bills and live comfortably: these are the “influencers”. We will begin our study with a brief introduction to the central theme. Later, we will analyze the framework and the concept of influencer, which presents several definitions. Next, we will identify income-generating activities at an international level and move on to classifying the income obtained. In order to infer the effects of international taxation, it is necessary to study the OECD CM and the Arts. that might be at stake when we talk about influencers. We intend to study and analyze the current normative scenario, as well as the changes that can be introduced with the aim of making it clearer, more convergent and uniform for all States.

Date of Award	17 Jul 2024
Original language	Portuguese
Awarding Institution	Universidade Católica Portuguesa
Supervisor	João Félix Pinto Nogueira (Supervisor)