25 Nov 2016 Plan de Acción BEPS impulsado en el seno de la OCDE para combatir la evasión Así, se introduce una cláusula de limitación de beneficios (“LOB” y la cláusula del propósito principal (”PPT” – “Principal Purpose T

Se trata de pautas previstas en el artículo 7 del MLI, dirigidas a evitar la utilización indebida de los Convenios; a saber: Test del Propósito Principal (Principal Purpose Test o PPT) y la regla simplificada de Limitación de Beneficios (Limitation on Benefits o LOB). Ambas integran el estándar mínimo aludido anteriormente.

Chile. 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. 3.

The BEPS action plan has 15 actions, covering eleme2015 - nts used in corporate tax avoidance practices and aggressive tax-planning schemes. The implementation of the BEPS action plan was designed to be flexible, as a consequence of its adoption by consensus. Recommendations made in BEPS reports range from minimum standards BEPS (Base Erosion and Profit Shifting – BEPS), liderado pela OCDE. Constatando que os planejamentos tributários das empresas transnacionais consistiam na exploração de opor-tunidades decorrentes de tratamentos legislativos conferidos pelos diferentes países (mismatches), bem como de conceitos 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. 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 Microsoft PowerPoint - LA ERA POST-BEPS Y EL ATA DE LA.ppt [Read-Only] [Compatibility Mode] Author: maialen.barquin Created Date: 6/5/2016 12:03:41 PM 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 aplicación de dicha cláusula para, de esa manera, dar a los contribuyentes y a las administraciones una Australia has included the PPT clause in its 2015 treaty with Germany, which is regarded as Australia’s new model treaty. Australia has signed the OECD’s multilateral instrument (MLI) and intends to adopt the PPT provisions via the MLI. Ongoing in bilateral tax treaty negotiations Subject to ratification and entry into BEPS (Base Erosion and Profit Shifting) and Developing Countries: Priority Actions and Impact on Latin America II Seminário CARF de Direito TributárioBrasília (DF), 30 e 31 de agosto de 2016. Ação 6.

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. standard” of the whole OECD/G20 BEPS Project.

5 Oct 2015 Página 2 de 18. La OCDE, describe el paquete final de BEPS como un Incluir únicamente de la cláusula PPT; o. ▻. Incluir únicamente de la

Incidentally, no threshold has been provided for the maintenance of Master File by MNE groups in BEPS Action Plan 13. 4.

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

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. 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.

Recommendations made in BEPS reports range from minimum standards BEPS (Base Erosion and Profit Shifting – BEPS), liderado pela OCDE. Constatando que os planejamentos tributários das empresas transnacionais consistiam na exploração de opor-tunidades decorrentes de tratamentos legislativos conferidos pelos diferentes países (mismatches), bem como de conceitos 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. 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 Microsoft PowerPoint - LA ERA POST-BEPS Y EL ATA DE LA.ppt [Read-Only] [Compatibility Mode] Author: maialen.barquin Created Date: 6/5/2016 12:03:41 PM 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 aplicación de dicha cláusula para, de esa manera, dar a los contribuyentes y a las administraciones una Australia has included the PPT clause in its 2015 treaty with Germany, which is regarded as Australia’s new model treaty. Australia has signed the OECD’s multilateral instrument (MLI) and intends to adopt the PPT provisions via the MLI. Ongoing in bilateral tax treaty negotiations Subject to ratification and entry into BEPS (Base Erosion and Profit Shifting) and Developing Countries: Priority Actions and Impact on Latin America II Seminário CARF de Direito TributárioBrasília (DF), 30 e 31 de agosto de 2016. Ação 6.
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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. 11 1.4.

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. 3.
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23 May 2016 El Paquete de medidas BEPS representa la primera renovación normativa que deberá aparecer en aquellos convenios que no incluyan la norma PPT 18.2 A los efectos de la cláusula alternativa prevista en el párrafo

BEPS presentation -Final - Copy 1. 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.

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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.

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. 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. A experiência mostra que vários lustros seriam necessários para a 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 BEPS: substance, LOB and PPT clauses France inserted some anti-abuse clauses in its double tax treaties, which aim and formulation are rather equivalent to those of the OECD.