| Name: | Description: | Size: | Format: | |
|---|---|---|---|---|
| DM_PatriciaFerreira_MSOL_2021 | 777.93 KB | Adobe PDF |
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Abstract(s)
Com a inovação tecnológica, a economia desmaterializou-se, verificando-se a emergência de novas atividades económicas e a criação de novos modelos de negócios. Perante esta conjuntura económica, o sistema fiscal revela-se desadequado para tributar atividades desenvolvidas digitalmente devido à ausência de uma presença física, originando a desassociação entre a jurisdição em que os rendimentos são gerados e a jurisdição onde são efetivamente tributados, colocando-se em causa conceitos basilares do Direito Fiscal.
Uma das novas atividades emergentes da transformação digital é o tratamento de dados dos utilizadores de plataformas digitais. Tais dados são os verdadeiros ativos das Big Tech, nomeadamente, a Amazon, a Apple, o Facebook e a Google, as quais utilizam os dados dos seus utilizadores em seu próprio benefício, através da criação de publicidade direcionada ao perfil de um dado utilizador, da venda dos dados prestados pelos utilizadores da sua plataforma, entre outras atividades criadoras de valor. O sistema fiscal não se encontra preparado para tributar estas atividades geradoras de riqueza, verificando-se uma não sujeição destes lucros a qualquer tipo de imposto.
Assim, confrontados com as limitações do sistema tributário atual, os legisladores e as organizações internacionais têm procurado adaptar o ordenamento jurídico em vigor, visando preencher lacunas e atualizar as normas existentes. De facto, os desafios da tributação da economia digital são um dos temas centrais nas agendas globais, sendo que, de acordo com a OCDE, demonstra-se imperioso assegurar que todas as empresas pagam a sua quota-parte de impostos, garantindo condições de concorrência equitativas a nível mundial.
Technological innovation enabled the economy to dematerialize. Therefore, new economic activities emerged and new business models were created. Confronted with this economic situation, the tax system presents itself as unsuitable to tax digitally developed activities, due to the absence of a physical presence, raising the disassociation between the jurisdiction where the income is generated and the jurisdiction in which it is effectively taxed, calling into question basic concepts of Tax Law. One of the new activities arising from the digital transformation is the processing of data from users of digital platforms. That data is the Big Tech’s most valuable assets, because Amazon, Apple, Facebook and Google use users’ data for their own benefit by creating of publicity directed at a certain profile of user, selling data provided by the user, and other value-creating activities. The tax system isn’t prepared to tax those activities, in such a way that their profits are not subject to any type of taxation. Faced with the limitations of the current fiscal system, legislators and international organizations have sought to adapt the current legal framework, aiming to fill gaps and update existing norms. In fact, the challenges of taxing the digital economy are one of the central themes on global agendas, and, according to the OECD, it is imperative to ensure that all companies pay their share of taxes, guaranteeing equitable and fair competition conditions at an international level.
Technological innovation enabled the economy to dematerialize. Therefore, new economic activities emerged and new business models were created. Confronted with this economic situation, the tax system presents itself as unsuitable to tax digitally developed activities, due to the absence of a physical presence, raising the disassociation between the jurisdiction where the income is generated and the jurisdiction in which it is effectively taxed, calling into question basic concepts of Tax Law. One of the new activities arising from the digital transformation is the processing of data from users of digital platforms. That data is the Big Tech’s most valuable assets, because Amazon, Apple, Facebook and Google use users’ data for their own benefit by creating of publicity directed at a certain profile of user, selling data provided by the user, and other value-creating activities. The tax system isn’t prepared to tax those activities, in such a way that their profits are not subject to any type of taxation. Faced with the limitations of the current fiscal system, legislators and international organizations have sought to adapt the current legal framework, aiming to fill gaps and update existing norms. In fact, the challenges of taxing the digital economy are one of the central themes on global agendas, and, according to the OECD, it is imperative to ensure that all companies pay their share of taxes, guaranteeing equitable and fair competition conditions at an international level.
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Keywords
Tributação Serviços digitais Big Tech