O conceito de dividendo numa perspectiva transfronteiriça de repartição de rendimentos no mcocde: Relação com o direito ao lucro

João Ricardo Catarino; Hugo Rodrigues

Authors

João Ricardo Catarino ISCSP – Institute of Social and Political Sciences, University of Lisbon, Centre for Administration and Public Policy, University Campus, Alto da Ajuda, Rua Almerindo Lessa, 1300-663, Lisbon, Portugal
Hugo Rodrigues Faculty of Law, University of Lisbon, Alameda da Universidade – Cidade Universitária, 1649-014 Lisbon – Portugal

Keywords:

Profits; Dividends; Permanent Establishment; Fiscal Jurisdiction

Abstract

Profits and dividends, despite some shared characteristics, are different realities under various aspects. Taking as its starting point Article 10 of the OECD Model Convention, this study looks at the redistribution of dividends in cases where the distributing entity and the beneficiary entity are located in different jurisdictions.

The process of formation of the dividend, on the perspective of social participation and corporate deliberation, as criteria of association with profit, in which they are generated, distributed and received by entities located in different jurisdictions, is also studied. Although they share a common origin, it is precisely the differences between the two concepts, above all at the moment of the dividend creation, that justify an unequal distribution of taxes, with a general taxation right being attributed to the jurisdiction of the entity’s beneficiary, in the case of dividends, while the profits will be taxed in the State in which they are generated.