Tributação de Serviços Digitais nos Tratados para Evitar a Dupla Tributação
DOI:
https://doi.org/10.46801/2595-7155.16.6.2026.3087Keywords:
Digital services tax, permanent establishment, OECD Model Convention, Purposive interpretationAbstract
Este artigo examina se os Tributos sobre Serviços Digitais (DSTs) estão abrangidos pelo escopo dos Tratados para Evitar a Dupla Tributação (DTTs), com foco no art. 2º da Convenção Modelo da OCDE. A digitalização tornou as regras tradicionais de nexo, especialmente o estabelecimento permanente, inadequadas para os modelos de negócios digitais, gerando hipóteses sistemáticas de dupla não tributação. Diante da insuficiência do BEPS, do Pilar Um e do art. 12B da ONU como soluções unificadas, diversas jurisdições passaram a adotar DSTs unilaterais. A compatibilidade com os tratados é analisada sob quatro dimensões: (i) se os DSTs se qualificam como “impostos sobre a renda” nos termos do art. 2(1)-(2), à luz de teorias da renda como a de Schanz-Haig-Simons; (ii) se satisfazem o teste de similaridade substancial do art. 2(4), aferido pelo fato gerador e pela base de cálculo; (iii) se sua estruturação como tributos sobre receita bruta os exclui do escopo dos tratados; e (iv) se a interpretação teleológica à luz da Convenção de Viena e do preâmbulo antielisivo do Modelo OCDE pós-BEPS restabelece sua cobertura convencional. Nenhuma das dimensões conduz a uma resposta definitiva.
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