Digital Services Tax in the Double Tax Treaties
DOI:
https://doi.org/10.46801/2595-7155.16.6.2026.3087Palavras-chave:
Serviços digitais, acordo de bitributação, estabelecimento permanente, Nexo tributário, Convenção Modelo da OCDE, Interpretação teleológicaResumo
This paper examines whether Digital Services Taxes (DSTs) fall within the scope of Double Tax Treaties (DTTs), focusing on Article 2 of the OECD Model Convention. Digitalization has made traditional nexus rules – particularly permanent establishment – inadequate for digital business models, creating systemic double non-taxation. With BEPS, Pillar One, and the UN’s Article 12B all falling short of a unified solution, many jurisdictions have enacted unilateral DSTs. Treaty compatibility is analyzed through four dimensions: (i) whether DSTs qualify as “taxes on income” under Article 2(1)-(2), by reference to income theories including Schanz-Haig-Simons; (ii) whether they satisfy the substantial similarity test of Article 2(4), assessed via taxable event and tax base; (iii) whether structuring them as gross revenue levies places them outside treaty scope; and (iv) whether purposive interpretation under the Vienna Convention and the BEPS anti-avoidance preamble restores treaty coverage. No dimension yields a definitive answer.
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