The webinar 'International taxation, BEPS and Principal Purpose Test (PPT)' can be attended online via the secure web-based program Kaltura Live Room of Leiden University. A few days before the webinar takes place, an instruction document about access to the …

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1. BASE EROSION AND PROFIT SHIFTING (BEPS) Demystifying BEPS in the Indian Context 2. OUTLINE - BEPS OECD and G20 Double “Non” Taxation OECD/G20 Base Erosion and Profit Shifting Project Indian Strategy for BEPS Alignment 3. OECD AND G20 4. The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax one, 'limitations-on-benefits' (LOB), and a general one, 'principle purpose test'(PPT)) in tax treaties.

KPMG BEPS Action Plan Informative Discussion CFO India Network 27th November 2014 2. Areas of discussion Tax Morality and Transparency1 3 OECD BEPS Action Plan3 9 Action 1 – Addressing the tax challenges of the digital economy4 15 Action 2 – Neutralizing effects of hybrid mismatch arrangements5 21 Action 6 – Preventing the granting of treaty benefits in Projeto BEPS:“[o]ne of the sources of BEPS concerns is the possibility of creating affiliated non-resident taxpayers and routing income of a resident enterprise through the non-resident affiliate” Se a Ação 3 pretende fortalecer as regras CFC, na legislação brasileira não há o que ser fortalecido El Informe BEPS relativo a la Acción 6 se divide en tres apartados claramente diferenciados, lo que permite identificar sin lugar a dudas el fin perseguido por la acción: a) El apartado A incluye disposiciones anti-abuso que proporcionan medidas para frenar la utilización indebida de los Convenios. X do Relatório Final da Ação 6 do BEPS e no MLI, a qual estabelece que "unless it is established that granting that benefit in these circumstances would be in accordance with the object and purpose" 12 (OECD, 2015, p. 55).Como bem salienta Andrés Báez (2017, p. 437), "the wording of the objective element of the PPT seems rather restrictive 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) irá abordar 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. BEPS Actions implementation by country Action 6 – Prevent treaty abuse On 5 October 2015, the G20/OECD published 13 final reports and an explanatory statement outlining consensus actions under the base erosion and profit shifting (BEPS) project.

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. as BEPS).

The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax one, 'limitations-on-benefits' (LOB), and a general one, 'principle purpose test'(PPT)) in tax treaties. Action 7: Preventing the artificial avoidance of permanent establishment (PE) status.

Although the BEPS … 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.

principal (“Principal Purposes Test”, o “PPT”), concebido como una norma anti-abuso general, que rechaza la aplicación de los beneficios del Convenio a operaciones realizadas con la finalidad primordial de aprovecharse del mismo. Pero no todas las medidas deberán introducirse por todos los Estados obligatoriamente.

BEPS e Aggressive Tax Planning Em julho de 2013, a OCDE publicou seu Plano de Ação. “À medida que a economia se tornou mais integrada globalmente, também o No âmbito do Projeto BEPS, o maior desafio estava na elaboração das dispo-sições da Convenção Multilateral, que deveria conciliar as medidas propostas em planos de ação com níveis distintos (i.e., “minimum standard”, “reinforced stan-dard” e “best practices”), com a flexibilidade necessária para acomodar diferentes PPT Principal Purpose Test UN United Nations WBG World Bank Group Exported concerns (BEPS).1 BEPS refers to international tax planning strategies that use gaps and mismatches in tax rules to artificially shift profits to low or no-tax jurisdictions, where there is little or no economic activity, resulting in tax avoidance. BEPS 1.0 – FIRST PHASE OF THE OECD/G20 BEPS PROJECT. In the context of the OECD/G20 Base Erosion and Profit Shifting (BEPS) Project, the 15 final actions were published to equip governments with domestic and international rules and instruments to address tax avoidance, ensuring that profits are taxed where economic activities generating the profits are performed and where value is created. 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. Incidentally, no threshold has been provided for the maintenance of Master File by MNE groups in BEPS Action Plan 13.

X do Relatório Final da Ação 6 do BEPS e no MLI, a qual estabelece que "unless it is established that granting that benefit in these circumstances would be in accordance with the object and purpose" 12 (OECD, 2015, p.
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Esto, a su vez, probablemente resulte en que aumenten los casos de doble imposición. OECD’s final BEPS recommendations on tax policies and treaties.

II.1. El concepto de abuso de tratado en la PPT. El doble test subjetivo y objetivo II.2. La consecuencia jurídica de la PPT III. Las recomendaciones de la OCDE para impedir la utilización abusiva de convenios fiscales harán que aumenten la complejidad y la carga administrativa que conlleva la petición de ayudas en virtud de los tratados de doble imposición. Esto, a su vez, probablemente resulte en que aumenten los casos de doble imposición.
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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

shopping embora, não deva ser visto como tal - dado haver, para isso, o projeto BEPS Actions da OCDE incluem o Principal Purpose Test (PPT) que se destina a determinar a motivação da. 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. ARCOM. Agencia de Regulación y Control Minero. BEPS abusivas, la situación se agrava si además es frisada por una cláusula de.

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

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.

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