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Abstract(s)
O desenvolvimento tecnológico e a crescente globalização levaram não só a um aumento das transações entre os países e à eliminação de barreiras, mas também a um aumento da concorrência fiscal entre os países. Este desenvolvimento também conduziu a um incremento das transações de propriedade intelectual, nomeadamente transações com royalties, que estão muitas vezes relacionadas com marcas, patentes e direitos de autores.
Assim, tanto o desenvolvimento como a inovação presente nos nossos dias influenciam as atividades económicas e empresariais, pois, os ativos intangíveis têm assumido um papel preponderante para a competitividade e desenvolvimento das empresas.
Deste modo, a análise feita ao longo desta dissertação, incidirá sobre a tributação deste tipo de rendimentos, os quais normalmente são obtidos pelos grandes grupos de empresas multinacionais com a exploração da propriedade intelectual (royalties). Serão também analisados quais os recursos de planeamento fiscal internacional para minimizar a carga fiscal destes rendimentos e a importância dos mesmos para a economia internacional.
Inicialmente irão ser definidos alguns conceitos relevantes relativos ao tema, de forma a fazer um enquadramento geral do mesmo. De seguida iremos detalhar alguns conceitos e abordá-los nas diferentes esferas fiscais de modo a detalhar o conceito de royalty e o seu tratamento fiscal nos vários âmbitos apresentados ao longo da dissertação.
A presente dissertação terá como principal objetivo o estudo/análise da tributação dos royalties a nível nacional e internacional, esta análise incide principalmente nas transações, entre sujeitos passivos não residentes e residentes, deste tipo de rendimento. Um dos objetivos, da mesma é compreender se a proximidade geográfica entre os países pode ou não influenciar o tratamento fiscal deste rendimento, e assim aumentar ou diminuir a sua taxa de imposto consoante a “distância” entre os países.
The technological development and increasing globalization have led not only to increased transactions between countries and the elimination of barriers, but also to increased tax competition between countries. This development has also led to an increase in intellectual property transactions, including royalties’ transactions, which are often related to trademarks, patents and copyright. Thus, both the development and innovation present today influence economic and business activities, since intangible assets have taken a leading role for the competitiveness and development of companies. Thus, the analysis made throughout this dissertation will focus on the taxation of this type of income, which is usually obtained by large groups of multinational companies with the exploitation of intellectual property (royalties). What international tax planning resources will be analyzed to minimize the tax burden of these incomes and their importance to the international economy. Initially some relevant concepts related to the theme will be defined, in order to make a general framework of it. Next, we will detail some concepts and approach them in different tax spheres in order to detail the concept of royalty and its tax treatment in the various areas presented throughout the dissertation. This dissertation will have as main objective the study / analysis of the taxation of royalties at national and international level, this analysis focuses mainly on transactions between non-resident taxable persons and residents of this type of income. One of its objectives is to understand if the geographical proximity between countries may influence the tax treatment of this income, and thus increase or decrease its tax rate depending on the “distance” between countries.
The technological development and increasing globalization have led not only to increased transactions between countries and the elimination of barriers, but also to increased tax competition between countries. This development has also led to an increase in intellectual property transactions, including royalties’ transactions, which are often related to trademarks, patents and copyright. Thus, both the development and innovation present today influence economic and business activities, since intangible assets have taken a leading role for the competitiveness and development of companies. Thus, the analysis made throughout this dissertation will focus on the taxation of this type of income, which is usually obtained by large groups of multinational companies with the exploitation of intellectual property (royalties). What international tax planning resources will be analyzed to minimize the tax burden of these incomes and their importance to the international economy. Initially some relevant concepts related to the theme will be defined, in order to make a general framework of it. Next, we will detail some concepts and approach them in different tax spheres in order to detail the concept of royalty and its tax treatment in the various areas presented throughout the dissertation. This dissertation will have as main objective the study / analysis of the taxation of royalties at national and international level, this analysis focuses mainly on transactions between non-resident taxable persons and residents of this type of income. One of its objectives is to understand if the geographical proximity between countries may influence the tax treatment of this income, and thus increase or decrease its tax rate depending on the “distance” between countries.
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Keywords
Royalties Dupla tributação Convenções Planeamento fiscal