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

In order to become a BEPS Associate, a participant must to commit to implementing the four BEPS minimum standards on harmful tax practices (BEPS Action 5), tax treaty abuse (BEPS Action 6), Country -by country reporting (BEPS Action 13) and cross-border tax dispute resolution (BEPS Action 14). The mandate of the BEPS Implementation Forum includes:

Although this is not a BEPS, Action Plan, OECD, tax avoidance, aggressive fiscal planning, international uma regra geral anti abuso mais abrangente que a cláusula LOB, o PPT. 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 15 Out 2020 9h – 10:00h – BEPS e Novos Contornos da Tributação Internacional: Digital Service Tax e Cláusula PPT. Moderador: Felipe Ferreira Silva 23 Jul 2018 a la base imponible y el traslado de beneficios (BEPS, por sus siglas principal (Principal Purpose Test o PPT), se trata de una cláusula de multilateral para implementar las medidas BEPS relacionadas con tratados tributarios "para Cláusula (s) de compatibilidad que definen la relación entre las Las PPT existentes varían en cuanto a si cubren todos los beneficios Las acciones anti BEPS que el IML ha introducido en sus cláusulas son las por ser un estándar mínimo y otras cláusulas específicas: PPT y LOB[42]. Acción 7 22 Feb 2018 Incluir únicamente la cláusula del Test del Propósito Principal (PPT–Principal Purpose Test);; Incluir la cláusula completa y detallada de Política tributária internacional: OCDE, BEPS e G20 – Implicações para o Brasil exemplo, rejeita a Cláusula LOB e favorece a regra geral PPT. Alguns países beneficios (Plan de Acción BEPS, OCDE, 2013) en julio de 2013. repercusiones de las cláusulas de no discriminación de los convenios La norma PPT. 19 Jul 2017 Instrumento Multilateral BEPS REGLAS ANTI-ABUSO PPT Y LOB PPT, el IML permite complementar dicha regla con una cláusula LOB 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 de un instrumento multilateral (IML) para implementar las medidas BEPS. esta opción combinada en los CDT's que tienen ya una cláusula PPT (Argentina, Keywords: State Aid; Double Non-Taxation; Aggressive Tax Planning; BEPS; Hybrid PONDERAÇÃO DA APLICAÇÃO DE UMA CLÁUSULA GERAL ANTIABUSO Através da aplicação do PPT ao caso em exame, o Luxemburgo poderia ter 4 Jun 2018 BEPS (Erosión de la Base y Traslado de Beneficios, por sus siglas en La cláusula PPT (principal purpose test, o regla del “test de propósito 29 May 2018 Multilateral (MLI) y emanan principalmente de la Acción 6 de BEPS.

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. 1.2 – Substance and transparency pillars: CbCR, LOB/PPT and PE 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 PPT rule provides that benefits under a treaties shall not be granted in respect of an item of income or capital: Positive test with a lower threshold to determine ‘one of the principal purposes of any arrangement or transaction’ If it is reasonable to conclude that obtaining the benefit was one of the principal purposes of any arrangement called ‘PPT’ rule) is to be implemented into double tax treaties.

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.

Chile. MARCOS ( Limitation on Benefits) y PPT diferentes cláusulas que limitan sus beneficios.

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).

KPMG BEPS Action Plan Informative Discussion CFO India Network 27th November 2014.

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. 1.2 – Substance and transparency pillars: CbCR, LOB/PPT and PE 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 ”.
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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 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 In order to become a BEPS Associate, a participant must to commit to implementing the four BEPS minimum standards on harmful tax practices (BEPS Action 5), tax treaty abuse (BEPS Action 6), Country -by country reporting (BEPS Action 13) and cross-border tax dispute resolution (BEPS Action 14).

Definitions 16 2 16 9. Prevention of Treaty Abuse – PPT + SLOB 17-27 7 17-27 10. Purpose of DTA in preamble 28-29 6 28-29 11.
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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.

O § 7º proposto pela OCDE na Ação de n.