Tributação do comércio eletrónico
: o impacto dos planos de ação 1 e 7 do BEPS no conceito de estabelecimento estável

  • Ana Luísa Vaz Fontes (Student)

Student thesis: Master's Thesis


Entitled "Taxation of E-Commerce: the impact of BEPS Actions 1 and 7 on the concept of Permanent Establishment", this dissertation intends to be an instrument for assessing the effects of such measures (included in the recent OECD BEPS Project), on e-commerce income taxation at the source level, which will undergo a change to the current definition of Permanent Establishment (PE), provided for in art. 5º of the OECD Model Convention. To achieve the defined goals, we began with a study of the international tax system, PE origins, its role in the allocation of tax revenue between countries and how it is currently defined in the text of the OECD Model Convention, followed by what we consider to be e-commerce, a reference to some of its classifications and its scope within the digital economy. We have looked at the e-commerce main characteristics and its implications on international corporate income taxation, particularly at the level of the PE manipulation by multinational enterprises (MNEs), major actors of the digital and globalised economy, having identified some of the, in our opinion, more harmful consequences. Considering the scope of our work, we believe that we should stick to the proposals which more directly regard the previously identified taxation issues arising from e-commerce: the option of maintaining de PE concept and the art. 5º, nº 4 amendment, concerning the preparatory or ancillary activities. Although the adopted measures may not be able to solve all the problems that e-commerce poses to International Tax Law (ITL) and the traditional concepts underpinning, namely, the one of PE, it is recognized that the overall assessment of their effects will be positive and that the BEPS Project should be seen as a first step towards a genuine reform of the ITL, based on appropriate paradigms considering the contemporary society needs.
Date of Award6 Nov 2017
Original languagePortuguese
Awarding Institution
  • Universidade Católica Portuguesa
SupervisorJoão Sérgio Ribeiro (Supervisor)


  • Taxation
  • E-commerce
  • Permanent establishment
  • OECD
  • Model convention
  • BEPS
  • Action 1
  • Action 7


  • Mestrado em Direito

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