Home office
: estabelecimentos estáveis e nómadas digitais

  • Adriana Rodrigues Vieira (Student)

Student thesis: Master's Thesis


This thesis analyzes the possibility of the place where the worker carries out the activity constituting a permanent establishment. Particularly, it will be assessed whether such place is “at the disposal” of the company. Indeed, the concept of permanent establishment has a centuries-old history and is of significance importance for the allocation of taxing powers. Nevertheless, due to globalization and theconsequent population mobility, the reality in which the concept has always operated, has changed. The discussion also tackles the measures that may be imposed in different jurisdictions, to reconcile the existing tax systems with the new reality of digital nomadism and home office. Therefore, throughout the narrative of the thesis, we have expanded on the criteria that make the“disposal test” fulfilled of OECD (“Organisation for Economic Co-operation and Development”). For this purpose, we reviewed some representative case-law, OECD’s guidelines and scholarly positions to decipher its true legal meaning and effectively understand if the home, where the worker is working, can be used by the company for the purposes of the concept of permanent establishment.
Date of Award13 Oct 2022
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorLeonardo João Santos (Supervisor)


  • International tax law
  • Model tax convention
  • International taxation
  • Tax competence
  • Permanent establishment


  • Mestrado em Direito

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