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

2.2 BEPS Ação 6. 3. A cláusula anti-abuso geral com base nos principais objetivos das transações ou Problema: PPT que os EUA nunca aceitarão. 3.

A través de la suscripción de este instrumento los países incluirían en su red de tratados: • Reglas relacionadas con instrumentos híbridos (Acción 2 BEPS), Among the measures proposed by the OCDE in the BEPS Action Plan to avoid the abusive use of the DTA is to include in the agreement a general anti-abuse clause consisting in the application of the Principal Purpose Test (PPT), which could have direct effects on taxpayers, so it is pertinent and necessary to analyze the scope and application of that clause so to give taxpayers and administrations a clearer vision of the figure. La aplicación de la cláusula PPT del Plan de Acción BEPS en la red de convenios de doble imposición suscritos por Colombia. Pregrado Bogotá D.C., Colombia, 2019 Michael Zavaleta, tax & legal partner en ZavaRod, nos explica los aspectos relacionados con la cláusula antielusiva general y el proyecto BEPS, y las faculta la iniciativa BEPS. • Reglas específicas para evitar el uso indebido de tratados bajo la regla de “Propósito Principal” (Principal Purpose Test o “PPT” por sus siglas en inglés) y una regla simplificada de “Limitación de Beneficios” (Limitation of Benefits o Treaty Shopping, Rule Shopping e a cláusula PPT. Objetivo Ao assistir as vídeo aulas desse Módulo, o aluno irá compreender as 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. 2.2.

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2017-03-09 II Seminário CARF de Direito Tributário Brasília (DF), 30 e 31 de agosto de 2016. 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.

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

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.

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.

(PPT)) in tax treaties. This is linked to action 15. Action 7: Prevent the artificial avoidance of permanent establishment (P E) status. 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.

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 – Aún cuando los países participantes en la implementación del plan BEPS podían escoger entre: (i) PPT (con o sin la implementación de una cláusula de limitación de beneficios (LOB por sus siglas en inglés) detallada o simplificada), o (ii) una LOB detallada junto con medidas en contra del financiamiento a través de compañías conducto; el análisis por homólogos presentado para la Acción 6 (marzo 2019) demuestra que los países eligen en mayor medida la opción (i) y la opción La aplicación de la cláusula PPT del Plan de Acción BEPS en la red de convenios de doble imposición suscritos por Colombia En su edición No. 17, la Revista de Derecho Fiscal de la Universidad Externado de Colombia, publicó el artículo ‘La aplicación de la cláusula ppt del Plan de Acción beps en la red de convenios de doble imposición suscritos por Colombia’ escrito por Jorge Leonardo Rodríguez, Profesional Junior de JHR. Los invitamos a leerlo.
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1.2 – Substance and transparency pillars: CbCR, LOB/PPT and PE standard” of the whole OECD/G20 BEPS Project.

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. Actions11,12and14 Measuring and monitoring BEPS Six indicators to act as dashboard of BEPS behaviors • Improved data and analysis tools are recommended with an intention to lead to better identification of BEPS activities and impact of actions taken to address BEPS Measuring and monitoring BEPS Taxpayer to disclose aggressive tax planning arrangement • Tax authorities to introduce 1.3. Impacto internacional: Los logros del proyecto BEPS.
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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.

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 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.

Erosion and Profit Shifting (BEPS) undermines the integrity of the tax system, as the public, the media and some taxpayers deem reported low corporate taxes to be unfair In developing countries, the lack of tax revenue leads to critical under-funding of public investment that could help promote economic growth Overall resource allocation, konsekvenser både för EU-medlemsstater och OECD:s BEPS-projekt. 1.2 Syfte och grundläggande frågeställning Huvudsyftet med den här uppsatsen är att utreda om OECD:s föreslagna LoB-klausul i BEPS Action 6 är förenlig med de grundläggande friheterna inom EU. Inom ramen för Por todo esto, en el marco de su Plan de Acción para luchar contra el fenómeno de erosión de la recaudación tributaria y el traslado de beneficios (Plan BEPS), la Organización para la Cooperación y el Desarrollo Económico (OCDE) ha profundizado su enfoque en torno a la lucha contra la Elusión. 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. 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.

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. Erosion and Profit Shifting (BEPS) undermines the integrity of the tax system, as the public, the media and some taxpayers deem reported low corporate taxes to be unfair In developing countries, the lack of tax revenue leads to critical under-funding of public investment that could help promote economic growth Overall resource allocation, konsekvenser både för EU-medlemsstater och OECD:s BEPS-projekt. 1.2 Syfte och grundläggande frågeställning Huvudsyftet med den här uppsatsen är att utreda om OECD:s föreslagna LoB-klausul i BEPS Action 6 är förenlig med de grundläggande friheterna inom EU. Inom ramen för Por todo esto, en el marco de su Plan de Acción para luchar contra el fenómeno de erosión de la recaudación tributaria y el traslado de beneficios (Plan BEPS), la Organización para la Cooperación y el Desarrollo Económico (OCDE) ha profundizado su enfoque en torno a la lucha contra la Elusión. 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. 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.