Ação 7 do BEPS: a utilização do artigo 5.º 4 da Convenção Modelo da OCDE como instrumento de planeamento | 2017

Author(s) Ana Teresa Machado Rodríguez Amorim
Advisor(s) João Sérgio Ribeiro
Year 2017

Synopsis This study has the theme of the permanente establishment. more specifically the exemptions of the, article 5 paragraph 4 of the OECD Model Tax Convention on Income and Capital. Our decison in choosing this was is due to its relevance in presente times, as the domestic and international law knows a variety of schemes of tax avoidance, however, the PE is an unique case because of its wide interpretation and its difficulties in keeping up with the shift of business models. Therefore, this study will make its exposure in two different moments: A stage prior to BEPS, the explanion of the PE concept and the origin of the article article 5 paragraph 4 of the OECD Model Tax Convention on Income and Capital, its structure, and how the taxpayers have been distorting the purpose of this article in order to get a lower taxation or eventually a non taxation; To this end, we will make a case law approach, including the Spanish cases, which maybe have made a path (before) to BEPS. In a later stage, we will address the BEPS, its direction and purpose, as well as the modifications this project offers. We will make an appreciation between the 2012 Drafts regarding the subparagraph f) and the new anti fragmentation rule. Lastly, we will analyze if these changes will be effective and eficiente and in what ways BEPS is changing the status quo of the international tax law.

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2018-07-13T14:53:54+00:00