Scale without Mass
Permanent Establishments in the Digital Economy
Palavras-chave:
estabelecimento permanente, comentário da OCDE, economia digital, diretiva de presença digital, países em desenvolvimentoResumo
This paper contains an overview of the currently existing guidelines on permanent establishments as set forth in the Commentary to the OECD Model Tax Convention on Income and on Capital and their applicability to the digital economy. These insights are used to compare current OECD standards with the Proposal for a council directive laying down rules relating to the corporate taxation of a significant digital presence (2018/0072 (CNS)) issued in March 2018, for discussion in the context of the European Union. The conclusion analyses the applicability and effects of these considerations for developing countries.
Referências
ACEMOGLU, D.; JOHNSON, S.; e ROBINSON, J. A. Institutions as a fundamental cause of long-run growth. In: AGHION, P.; e DURLAUF, S.N. Handbook of economic growth. Amsterdam: Elsevier, 2005.
AVI-YONAH, R. S.; e CLAUSING, K. A. A proposal to adopt formulary apportionment for corporate income taxation: The Hamilton Project. University of Michigan Public Law, Working Paper No. 85, 2007.
CEPAL. Panorama fiscal de América Latina y el Caribe. Santiago: CEPAL, 2019.
EUROPEAN COMISSION. Proposal for a Council Directive laying down rules relating to the corporate taxation of a significant digital presence. Brussels: European Comission, 2018.
GRAVELLE, J. G. The distributional case against a VAT. The VAT reader, 2011.
IAB. IAB internet advertising revenue report 2017 full year results. New York: PwC, 2018. Disponível em: <https://www.iab.com/wp-content/uploads/2019/05/Full-Year-2018-IAB-Internet-Advertising-Revenue-Report.pdf>.
OECD. 2010 report on the attribution of profits to permanent establishments. Paris: OECD Publishing – CTPA, 2010.
______. 2017 update to the Model Tax Convention. Paris: OECD Publishing, 2017.
______. Model Tax Convention on income and on capital: condensed version 2017. OECD Publishing, 2017.
______. Additional guidance on the attribution of profits to permanent establishments, BEPS Action 7. Paris: OECD Publishing, 2018.
______. Tax challenges arising from digitalisation – interim report 2018: inclusive framework on. Paris: OECD Publishing, 2018.
TODER, E.; e ROSENBERG, J. Effects of imposing a value-added tax to replace payroll taxes or corporate taxes. Washington D.C.: Tax Policy Center, 2010.
Publicado
Como Citar
Edição
Seção
Licença
Este trabalho está licenciado sob uma licença Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
O autor (ou coautor) declara que o artigo submetido à avaliação, que segue em anexo, é de sua autoria, e inédito, comprometendo-se a não publicar este artigo em qualquer outro meio, impresso ou digital, mantendo a exclusividade para a Revista Direito Tributário Internacional Atual, cedendo, em caso de aprovação do trabalho, os direitos autorais à Revista para fins de publicação do trabalho nesta edição.
