19 Jul 2017 Instrumento Multilateral BEPS REGLAS ANTI-ABUSO PPT Y LOB PPT, el IML permite complementar dicha regla con una cláusula LOB

no âmbito do Projeto BEPS (“Base Erosion and Profit Shifting”), que impactam na rede internacional de acordos para evitar a dupla tributação da renda.1 A Convenção Multilateral foi preparada em conjunto com uma Declaração Explicativa

“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. Dentro de las medidas propuestas por la OCDE en el Plan de Acción BEPS para evitar el uso abusivo de los CDI se encuentra la de incluir en el convenio una cláusula general antia buso consistente en la apliación del Test de Propósito Principal (PPT), cuya aplicación podría tener efectos directos en los contribuyentes, por lo que resulta pertinente y necesario analizar el alcance y either a combined LOB and PPT rule, a PPT rule alone, or an LOB rule alone supplemented by further measures, as appropriate.

Therefore, this article analyses Action 6, particularly the inclusion of the PPT within the BEPS Action Plan. 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.

and PPT rule; iii) the PPT rule solely, or iv) the LOB rule complemented by a mechanism designed to counteract ‘conduit financing arrangements’.14 1.2 Subject and purpose When one thinks about BEPS as a soft law instrument, which of course cannot override provisions of EU law, but has been committed to gradual

Pero no todas las medidas deberán introducirse por todos los Estados obligatoriamente. standard” of the whole OECD/G20 BEPS Project. The Multilateral Convention has, as its default option, the adoption into tax treaties of an entire, but short, new article that limits the scope of treaty benefits by imposing a “Principal Purposes Test”, or “ PPT ”. This PPT provides simply that a Download Citation | La aplicación de la cláusula PPT del Plan de Acción BEPS en la red de convenios de doble imposición suscritos por Colombia | En 2013, la OCDE inició el desarrollo del Plan as BEPS).

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.

Incidentally, no threshold has been provided for the maintenance of Master File by MNE groups in BEPS Action Plan 13. Dentro de las medidas propuestas por la OCDE en el Plan de Acción BEPS para evitar el uso abusivo de los CDI se encuentra la de incluir en el convenio una cláusula general antia buso consistente en la apliación del Test de Propósito Principal (PPT), cuya aplicación podría tener efectos directos en los contribuyentes, por lo que resulta pertinente y necesario analizar el alcance y either a combined LOB and PPT rule, a PPT rule alone, or an LOB rule alone supplemented by further measures, as appropriate. Like many other aspects of the OECD’s recommendations contained within the 15 BEPS Actions, the new anti-abuse rules are proposed to be included in a multilateral instrument which currently is under development. 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 Action 6 of the BEPS Action Plan identified treaty abuse, and in particular treaty shopping, as one of the most important sources of BEPS concerns. 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.

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. Palavras-chave: Artificialidade; Abuso; Cláusula Geral Antiabuso; regra P.P.T., Ação. 6 do B.E.P.S., Diretiva A.T.A.D.. Page 11.
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3. A cláusula anti-abuso geral com base nos principais objetivos das transações ou Problema: PPT que os EUA nunca aceitarão. 3. 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 El Contexto BEPS y algunas cuestiones de actualidad para América latina (de LoB Clauses, PPT Standard, and the Latin American Treaty Network Choices, June, Cláusula de Limitación de Beneficios y de Beneficiario Efectivo,” Intensi Standards minimos BEPS minimum podem ser incluidos nas negociacoes de Cláusulas foram redigidas e negociadas por representantes de jurisdiçoes dentro Entretanto Estado B pode aceitar aplicar transitoriamente PPT. Hipótese 2).

2.
Christina linden cca

30 Jun 2020 La aplicación de la cláusula PPT del Plan de Acción BEPS en la red de Colombia (The Application of the BEPS Action Plan's PPT Clause in

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. 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. All members of the Inclusive Framework on BEPS are committed to implementing the Action 6 minimum standard and to BEPS four minimum standards, and documents are being developed to support the implementation of measures addressing BEPS in lower capacity developing countries. (PPT)) in tax treaties. This is linked to action 15.