The subject of our dissertation is the permanent establishment, centered on the Agency Permanent Establishment. This concept is the target of controversy, both on a national and international plan. Internationally, there were asymmetries in the implementation of the OECD model convention, given that different internal laws might have a different concept of agency. To address this question OECD created BEPS. As a consequence of BEPS, the model convention was altered, including the article on permanent establishment. Portuguese law on corporate income tax changed the law regarding the permanent establishment in 2021. We intend to analyze this concept, in the light of Portuguese law, comparing it with the model convention. We will evaluate the criteria for a person to be regarded as a dependent or independent agent. We will also analyze the agency contract and related figures, and their position regarding the existence of a permanent establishment.
|Date of Award||3 Jun 2022|
- Universidade Católica Portuguesa
|Supervisor||Tomás Tavares (Supervisor)|
- Portuguese corporate income tax law
- OECD model convention
- Permanent establishment