El concepte problemàtic d’establiment permanent. Estudi de l’evolucio de l’establiment permanent a l’economia digital

Abstract

(cat) L’establiment permanent constitueix una de les figures mes utilitzades a la fiscalitat internacional per eludir el pagament d’impostos, utilitzacio que s’ha multiplicat a causa de la globalitzacio i del desenvolupament de l’economia digital. Per aquest motiu, el proposit d’aquest treball es estudiar les diverses estrategies utilitzades per les empreses multinacionals per evitar la figura de l’establiment permanent i els diferents canvis introduits en la normativa que busquen acabar amb l’us de les citades estrategies. D’aquesta manera, el treball s’inicia analitzant la situacio actual del concepte d’establiment permanent a l’economia digital i la problematica que el mateix presenta. Seguidament, s’exposa la principal actuacio duta a terme per la comunitat internacional amb l’objectiu de posar solucio al problema de l’establiment permanent i les diferents practiques fiscals contra les quals aquesta actuacio lluita. Finalment, es fa referencia a diversos pronunciaments jurisprudencials que posen de manifest la necessitat de les actuacions dutes a terme per les organitzacions.

(eng) The permanent establishment is one of the most commonly used structures for multinational enterprises to avoid tax payments and it has become very popular in digital economy. The point is that permanent establishment is used to erode the tax company base and to move profits from one country to another in order to pay less corporate income tax. For this reason, the main purpose of this project is to study the different strategies used by multinational companies which prevent the existence of a permanent establishment and the changes introduced in regulation that seek to end the use of the aforementioned strategies. For this purpose, the project starts analysing the current situation of permanent establishment concept in the digital economy and the problematic situation of this concept. Then, it is exposed the main action carried by the international community in order to solve the permanent establishment problem and the tax practices against the ones the action is fighting. Finally, it refers to various jurisprudential rulings that show the need of the actions carried out by the international organizations.