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Abstract(s)
O processo de globalização, evidente nas últimas décadas, levou a um crescimento
acelerado das operações internacionais das empresas, originando uma série de desafios e
complexidades, especialmente no campo da auditoria. Uma dessas complexidades centra se no conceito de "EE", essencial para a tributação internacional e para a avaliação das
práticas de auditoria. A definição tradicional refere-se a uma presença física, temporária
ou permanente, de uma empresa num país diferente do de origem, acarretando possíveis
obrigações fiscais e impactos na avaliação económica da empresa.
Com a revolução digital e o começo de novos modelos de negócio, a interpretação e
aplicação deste conceito tem sido posta à prova, exigindo uma reavaliação constante dos
métodos de auditoria existentes. Esta tese foca-se em compreender as adaptações do
conceito de EE na área da auditoria face à modernidade. A investigação divide-se em
quatro fases: uma revisão da literatura, que analisa a evolução histórica e contextual do
EE; a metodologia de investigação, que apresenta as hipóteses e questões; o estudo
empírico, que revela e analisa os resultados obtidos; e, por último, a conclusão, onde são
discutidos os principais insights e considerações futuras sobre o tema.
A análise sugere que, num mundo cada vez mais interconectado, o conceito de EE é vital
para garantir práticas de auditoria justas e relevantes, adaptadas às realidades modernas
das operações transnacionais das empresas. A pesquisa realça a necessidade de constante
adaptação e aprendizagem no domínio da auditoria, visando enfrentar os desafios trazidos
pelas mudanças económicas e tecnológicas em curso.
The process of globalization, evident in recent decades, has led to rapid growth in international business operations, introducing a range of challenges and complexities, especially in the field of auditing. One such complexity revolves around the concept of "permanent establishment", crucial for international taxation and for the assessment of auditing practices. The traditional definition refers to a physical presence, be it temporary or permanent, of a company in a country other than its origin, bringing potential tax obligations and impacts on the company's economic evaluation. With the digital revolution and the advent of new business models, the interpretation and application of this concept have been challenged, requiring a constant reassessment of existing auditing methods. This thesis focuses on understanding the adaptations of the permanent establishment concept in the auditing realm in the face of modernity. The research is divided into four phases: a literature review, which analyzes the historical and contextual evolution of the permanent establishment; the research methodology, which presents hypotheses and guiding questions; the empirical study, which discloses and examines the results obtained; and finally, the conclusion, where the main insights and future considerations on the topic are discussed. The analysis suggests that in an increasingly interconnected world, the concept of permanent establishment is vital to ensuring fair and relevant auditing practices, tailored to the modern realities of transnational business operations. The research underscores the need for continuous adaptation and learning in the realm of auditing, aiming to address the challenges brought about by ongoing economic and technological shifts..
The process of globalization, evident in recent decades, has led to rapid growth in international business operations, introducing a range of challenges and complexities, especially in the field of auditing. One such complexity revolves around the concept of "permanent establishment", crucial for international taxation and for the assessment of auditing practices. The traditional definition refers to a physical presence, be it temporary or permanent, of a company in a country other than its origin, bringing potential tax obligations and impacts on the company's economic evaluation. With the digital revolution and the advent of new business models, the interpretation and application of this concept have been challenged, requiring a constant reassessment of existing auditing methods. This thesis focuses on understanding the adaptations of the permanent establishment concept in the auditing realm in the face of modernity. The research is divided into four phases: a literature review, which analyzes the historical and contextual evolution of the permanent establishment; the research methodology, which presents hypotheses and guiding questions; the empirical study, which discloses and examines the results obtained; and finally, the conclusion, where the main insights and future considerations on the topic are discussed. The analysis suggests that in an increasingly interconnected world, the concept of permanent establishment is vital to ensuring fair and relevant auditing practices, tailored to the modern realities of transnational business operations. The research underscores the need for continuous adaptation and learning in the realm of auditing, aiming to address the challenges brought about by ongoing economic and technological shifts..
Description
Keywords
Auditoria Direito fiscal Estabelecimentos estáveis Audit Tax Stable establishments