Resumo

CATARINO, João Ricardo  e  RODRIGUES, Hugo. The concept of dividend in a cross-border perspective of income distribution in oecd model convention: Its relation with right to profit. e-Pública [online]. 2017, vol.4, n.2, pp.326-352. ISSN 2183-184X.

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.

Palavras-chave : Profits; dividends; permanent establishment; fiscal jurisdiction.

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