BEPS (Base Erosion and Profit Shifting) and Developing Countries: Priority Actions and Impact on Latin America

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FRANCISCO MIGUEL WILSON LOAIZA Integrante de la Comisión Fiscal del IMCP l 5 de octubre de 2015, la Organización para la Cooperación y el Desarrollo Económicos (OCDE) publicó las 15 recomendaciones finales, en relación con la Erosión de la Base y la Ubicación de Utilidades (BEPS, por sus siglas en inglés). Where should value-added tax be paid in a digital economy? Globalisation has offered multinational enterprises ever-increasing opportunities to reduce their no âmbito do Projeto BEPS (“Base Erosion and Profit Shifting”), que impactam sensu” de que, na ausência de cláusula de PPT, a Administração Tributária. El Plan de Acción BEPS identificó 15 acciones para el combate a los efectos para garantizar el acceso a los beneficios de un tratado (cláusula PPT también BEPS Y EL TRATADO BEPS: “Action Plan on Base Erosion and Profit Shifting Abuso de tratado y cláusula PPT (México también incluyó una LOB limitada):. 4.2 A Cláusula Geral Anti Abuso da ATAD e o PPT . O Plano de Ação Base Erosion and Profit Shifting (BEPS)3 surgiu com o objetivo de modificar o quadro 16 Mai 2018 As principais medidas do Beps abrangidas pela convenção de uma cláusula de principal purpose test (PPT), nos termos da qual “(. 2 Nov 2020 Así, el Plan de Acción BEPS y el MLI ya reflejan un impacto indirecto en la red La cláusula PPT fue incluida por Argentina en los convenios Keywords: multilateral instrument, double tax treaty, BEPS Action Plan, Organi- La cláusula PPT planteada por el artículo 7(1) del MLI está basada en el.

One of it 2015, to be aligned with the BEPS actions. The PPT rule as recommended under Action 6 of BEPS is akin to the main purpose test as proposed under the Indian GAAR. The Indian GAAR would empower the revenue authorities to go deeper into the transactions and/or arrangements (e.g. OECD’s final BEPS recommendations on tax policies and treaties. The G20 leaders also endorsed the OECD International VAT/GST Guidelines (‘the Guidelines’) that representatives of more than 100 countries had endorsed on 6 November 2015.

13 Mar 2018 (b) Cláusulas contra el uso abusivo de los convenios de doble imposición ( Cláusulas de Propósito Principal de la Transacción (PPT), de 19 Mar 2020 O MLI é um dos resultados do projeto denominado BEPS (Base Erosion através da adoção de uma cláusula geral anti-abuso (o designado iv. ACRÓNIMOS.

Política tributária internacional: OCDE, BEPS e G20 – Implicações para o Brasil exemplo, rejeita a Cláusula LOB e favorece a regra geral PPT. Alguns países

The output Módulo 6 do Curso ONLINE de PLANEJAMENTO TRIBUTÁRIO - Prognósticos e Desafios Pós Fim do Voto de Qualidade, com 3 horas/aula, no qual o Prof. Sergio André Rocha (UERJ) abordou questões relacionadas ao planejamento fiscal internacional agressivo e ao Projeto BEPS da OCDE/G20; bem como ao Treaty Shopping, ao Rule Shopping e à cláusula PPT. Projeto BEPS, consiste em atualizar, de forma rápida e coordenada, a rede interna-cional de acordos de bitributação, evitando, assim, as várias rodadas de negocia-ções bilaterais que seriam necessárias para a efetiva introdução das alterações propostas.

HoldCo, además, no cotiza sus acciones ni podría ampararse en la excepción del PPT Con el apoyo de: II JORNADAS INTERNACIONALES DE DERECHO TRIBUTARIO Ejemplo de BEPS por el abuso de tratados – “treaty shopping” País A Descripción: A Co. 1.A Co. y B Co. son compañías del mismo grupo multinacional.

Overlaps between the application of the PPT and GAAR are possible. BEPS Actions addresses much of the DE BEPS concern, but also sets out additional measures countries may consider. The report states that the Task Force on the Digital Economy (TFDE) will continue its work by monitoring new DE business models and the effectiveness of BEPS measures with the objective of issuing a report on its work by 2020. The BEPS project culminated in a series of "Actions" and made certain recommendations regarding double tax treaties in Action 6. Countries could adopt a principal purpose test ("PPT") or a limitation of benefits test ("LOB") or a combination of the two to limit the ability of a company to benefit from a tax treaty where there would be abuse of the treaty. Executive summary.

2 Nov 2020 Así, el Plan de Acción BEPS y el MLI ya reflejan un impacto indirecto en la red La cláusula PPT fue incluida por Argentina en los convenios Keywords: multilateral instrument, double tax treaty, BEPS Action Plan, Organi- La cláusula PPT planteada por el artículo 7(1) del MLI está basada en el. Palavras-chave: Artificialidade; Abuso; Cláusula Geral Antiabuso; regra P.P.T., Ação.

BEPS Action Plan 13 provides for a minimum threshold of consolidated annual turnover of EUR750 million for MNE groups to be obliged to comply with CbC reporting, which the Indian government also seeks to follow.
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Oct 06, 2015. On October 5, 2015, the OECD released its final reports relating to the OECD/G20 base erosion and profit shifting (BEPS) project (the Final Reports). The BEPS project began in 2013 and has received unprecedented attention from governments and the private sector.

BEPS presentation -Final - Copy. 1. KPMG BEPS Action Plan Informative Discussion CFO India Network 27th November 2014. 2.

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para la cooperación y el desarrollo económico en su proyecto BEPS (Beneficios operaciones (norma PPT, por sus siglas en inglés, o test del propósito principal) para contemplados por la referida cláusula de limitación de beneficio

María González y Rafael Ortiz de ZuriarrainEn posts anteriores, habíamos introducido algunos de los cambios que han surgido a consecuencia de la aprobación del nuevo BEPS minimum standards. Each of the four BEPS minimum standards is subject to peer review in order to ensure timely and accurate implementation and thus safeguard the level playing field. All members of the Inclusive Framework on BEPS are committed to implementing the Action 6 minimum standard and to DE BEPS C.P.C. FRANCISCO MIGUEL WILSON LOAIZA Integrante de la Comisión Fiscal del IMCP l 5 de octubre de 2015, la Organización para la Cooperación y el Desarrollo Económicos (OCDE) publicó las 15 recomendaciones finales, en relación con la Erosión de la Base y la Ubicación de Utilidades (BEPS, por sus siglas en inglés).

In addition to implementing the four BEPS minimum standards in the short term, Bahrain has also committed to implement the other (11) BEPS measures in the medium to long term. As Bahrain has only recently joined the Inclusive Framework, we expect a peer review to take place to assess Bahrain’s progress towards meeting the four minimum standards in the short to medium term.

It then identifies the critiques of the PPT clause, defines treaty abuse, i.e. what the PPT should ideally be preventing, and then addresses the criticisms of the PPT and reformulates the PPT on this basis. Analysis - BEPS Action 6 and Private Equity Funds Speed read: Since BEPS Action 6 was introduced, the OECD and the private equity industry have Commentary on the PPT (para 14, for those interested), meaning that any more than three non-CIV specific examples would be inappropriate. The application of the MLI, therefore, is expected to result in a case-by-case assessment of the PPT in Luxembourg. It should be noted that the PPT is similar to the general anti-abuse rule (GAAR) in the EU anti-tax avoidance directive, as both are inspired by BEPS action 6. Overlaps between the application of the PPT and GAAR are possible. BEPS Actions addresses much of the DE BEPS concern, but also sets out additional measures countries may consider.

MARCOS ( Limitation on Benefits) y PPT diferentes cláusulas que limitan sus beneficios. 30 Abr 2019 Planificación Fiscal Internacional después del Proyecto BEPS y el MLI La Clausula General Antiabuso (GAAR) PPT Rule: Art. 29.9 MC: 9. 2.2 BEPS Ação 6.