Browsing by Author "Jesus, Joana Rita Pereira de"
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- Auditoria no e-commerce: as dificuldades na aplicação do conceito de Estabelecimento EstávelPublication . Jesus, Joana Rita Pereira de; Silva, Hugo Manuel Flores daThe main purpose of this dissertation is to analyze the quality of the audit procedures applied in e-commerce, including the solutions presented by the Base Erosion and Profit Shifting (BEPS) plan and the impact of the Permanent Establishment (PE) case. Therefore, the challenges that this emerging area of commerce poses to auditing are evaluated, especially considering the challenges that arise in this context due to the application of the PE concept. The theme is pertinent because the intensification of the globalization process, due to the development of means of communication and transport - driven by the elimination of time or distance barriers in commercial transactions - has provided structural transformations in international trade. As a result, the need to guarantee an adequate legislative framework applicable in plurilocalized legal relations has increased. However, as the concept of PE had as a reference economic activities with physical presence, it presented difficulties in the face of digital activities that do not require such presence. Thus, with the evolution of digital commerce and the difficulty of controlling tax realities there may be a propensity for companies to engage in tax saving behaviors. In order to fulfill the stated investigative purpose, the following sequence was adopted: (i) in a first chapter, e-commerce was contextualized, addressing the opportunities and challenges inherent to this type of commerce; (ii) in a second chapter, the tax framework of the digital economy was analyzed in detail, in direct and indirect taxation, and the solutions presented to combat this problem by the BEPS were also developed, paying special attention to the challenges posed by the emergence of e-commerce to the notion of PE. In addition, the concepts of planning, evasion and tax fraud were addressed; (iii) finally, in a third chapter, the audit concept was analyzed, addressing its difficulties in digital commerce and its role in the adaptations of the solutions suggested by the BEPS plan.