Como os Acordos para evitar a Bitributação tratam a Renda Decorrente de Omissões

Abstract

This paper examines the notion of income from omissions and how tax treaties deal with it. For this purpose, the distinction between passive and active income is of great importance. The author shows that omissions can also be passive or active: it will be passive if the taxpayer refrains from what would otherwise constitute a passive investment; it will be active if the taxpayer refrains from performing a certain activity. The author concludes that the qualification of passive income from omissions will depend, among other issues, on the definition of “use” and “alienation”. The qualification of active income from omissions will depend on the stand-alone or subordinate character of the omission, and shall obey the characterization of an omission as the negation of certain active behavior.