Os défices normativos do Artigo 12º-B da Convenção Modelo da ONU

  • Vasco Maria Moniz da Gama Lobo Xavier (Student)

Student thesis: Master's Thesis

Abstract

This master's thesis focuses on art. 12-Bof the United Nations Model Convention, which establishes the normative regime to be agreed upon by the Contracting States for the taxation of income from automated digital services. The recognition by the UN, in 2017, of the need to combat the challenges associated with the digitalization of business, due to the inadequacy of the traditional criteria used in the attribution of tax legitimacy, resulted, in 2020, in the proposal to adopt the new tax nexus based on the location of the buyer. This new nexus aims at protecting the interests of developing countries which are prevented from taxing business profits of non-resident companies without a permanent establishment in its territory. A brief contextualization will be carried out on the need and pertinence of the normative precept developed in the proposed amendment of the UN Model Convention, accompanied by its history. Then, we will move on to the necessary exposition of the modus operandi of art. 12º-B, outlining its structure and rationale and identifying its key factors and main advantages. Lastly, it will be imperative to analyse the regulatory deficits that compromise the harmonious implementation of its rationale, accompanying the referred presentation with the possible solutions to be adopted for its correct implementation.
Date of Award28 Jun 2023
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorJoão Félix Pinto Nogueira (Supervisor)

Keywords

  • Article 12-B
  • United Nations Model Convention on Double Taxation
  • Tax planning
  • Digital economy
  • Tax nexus

Designation

  • Mestrado em Direito

Cite this

'