Plan de acción de la OCDE sobre la erosión de la base tributaria y el cambio en las ganancias (BEPS); énfasis en el abuso de tratados y la evitación de Establecimientos Permanentes e Instrumentos Multilaterales para el estudio de casos de Uganda
En este artículo, el autor aborda la cuestión ¿Cuál debería ser la respuesta de Uganda después de la Erosión de Base y Cambio de Beneficios (BEPS) de la Organización para la Cooperación y el Desarrollo Económicos (OCDE) en la Acción 6 (Prevenir el abuso de los tratados), Acción 7 (Prevenir la evitac...
- Autores:
-
Agnes, Busingye
- Tipo de recurso:
- Article of journal
- Fecha de publicación:
- 2019
- Institución:
- Universidad Externado de Colombia
- Repositorio:
- Biblioteca Digital Universidad Externado de Colombia
- Idioma:
- spa
- OAI Identifier:
- oai:bdigital.uexternado.edu.co:001/10953
- Acceso en línea:
- https://bdigital.uexternado.edu.co/handle/001/10953
https://doi.org/10.18601/16926722.n14.07
- Palabra clave:
- Rights
- openAccess
- License
- Busingye Agnes - 2019
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Plan de acción de la OCDE sobre la erosión de la base tributaria y el cambio en las ganancias (BEPS); énfasis en el abuso de tratados y la evitación de Establecimientos Permanentes e Instrumentos Multilaterales para el estudio de casos de Uganda |
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OECD’S Action plan on Tax Base Erosion and Profit Shifting (BEPS); Emphasis on treaty abuse and avoidance of Permanent Establishments and Multilateral Instruments for the cases study of Uganda |
| title |
Plan de acción de la OCDE sobre la erosión de la base tributaria y el cambio en las ganancias (BEPS); énfasis en el abuso de tratados y la evitación de Establecimientos Permanentes e Instrumentos Multilaterales para el estudio de casos de Uganda |
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Plan de acción de la OCDE sobre la erosión de la base tributaria y el cambio en las ganancias (BEPS); énfasis en el abuso de tratados y la evitación de Establecimientos Permanentes e Instrumentos Multilaterales para el estudio de casos de Uganda |
| title_short |
Plan de acción de la OCDE sobre la erosión de la base tributaria y el cambio en las ganancias (BEPS); énfasis en el abuso de tratados y la evitación de Establecimientos Permanentes e Instrumentos Multilaterales para el estudio de casos de Uganda |
| title_full |
Plan de acción de la OCDE sobre la erosión de la base tributaria y el cambio en las ganancias (BEPS); énfasis en el abuso de tratados y la evitación de Establecimientos Permanentes e Instrumentos Multilaterales para el estudio de casos de Uganda |
| title_fullStr |
Plan de acción de la OCDE sobre la erosión de la base tributaria y el cambio en las ganancias (BEPS); énfasis en el abuso de tratados y la evitación de Establecimientos Permanentes e Instrumentos Multilaterales para el estudio de casos de Uganda |
| title_full_unstemmed |
Plan de acción de la OCDE sobre la erosión de la base tributaria y el cambio en las ganancias (BEPS); énfasis en el abuso de tratados y la evitación de Establecimientos Permanentes e Instrumentos Multilaterales para el estudio de casos de Uganda |
| title_sort |
Plan de acción de la OCDE sobre la erosión de la base tributaria y el cambio en las ganancias (BEPS); énfasis en el abuso de tratados y la evitación de Establecimientos Permanentes e Instrumentos Multilaterales para el estudio de casos de Uganda |
| dc.creator.fl_str_mv |
Agnes, Busingye |
| dc.contributor.author.spa.fl_str_mv |
Agnes, Busingye |
| description |
En este artículo, el autor aborda la cuestión ¿Cuál debería ser la respuesta de Uganda después de la Erosión de Base y Cambio de Beneficios (BEPS) de la Organización para la Cooperación y el Desarrollo Económicos (OCDE) en la Acción 6 (Prevenir el abuso de los tratados), Acción 7 (Prevenir la evitación artificial) del Establecimiento Permanente (pe), Estado y Acción 15 (Desarrollo de Instrumentos Multilaterales (mli) para modificar el Tratado Fiscal Bilateral? En respuesta a esta pregunta, este artículo considera los tratados tributarios existentes de Uganda, lecciones extraídas de la Acción 6 de BEPS, lo que significa un Establecimiento Permanente (pe), las estrategias de evitación existentes de una EP, lecciones extraídas de la Acción 7 de BEPS y, en ese sentido, si debe Uganda firmar o no los Instrumentos Multilaterales (mli). La OCDE publicó un informe sobre la erosión de la base del G20 y el cambio de ganancias (BEPS), que comprende 15 planes de acción para abordar la erosión de la base y el cambio de ganancias. Todos los 15 planes de acción se establecieron para equipar a los gobiernos para domesticar los instrumentos internacionales con el fin de abordar la evasión fiscal, al tiempo que se garantiza que los beneficios se gravan donde se realizan las actividades económicas que generan beneficios y donde se crea el valor. Todos estos planes de acción de BEPS 15 son amplios y, por lo tanto, este artículo solo trata sobre las acciones 6, 7 y 15 de BEPS. |
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2019-05-08 11:05:14 2022-09-09T21:03:42Z |
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(2001, July 1). Tax incentives for foreign direct investment - part I : recent trends and .... Retrieved August 18, 2018, from https://www.ibfd.org/ibfd-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/pdf/bifd070101.pdf. (2003, September 19). ibfd - mauritius - uganda income tax treaty - Uganda Revenue Authority. Retrieved September 14, 2018, from https://www.ura.go.ug/openFile.do?path=//webupload//upload//download//staticContent//rgtmenu//458//461_Mauritius_dta.pdf. (2007, July 1). netherlands - uganda income tax treaty ... - Uganda Revenue Authority. Retrieved August 16, 2018, from https://www.ura.go.ug/openFile.do?path=//webupload//upload//download//staticContent//rgtmenu//458//462_Netherlands-Uganda_dta.pdf. (2011, December 10). ZAIN international BV vs commissioner general and URA. Retrieved August 18, 2018, from http://www.ugandalawlibrary.com/ull/lawlib/case_display.asp?Key=7058&parties=zain+international+B+V+vs+commissioner+general+and+ura&judge=Hon+Justice+Mwangushya+Eldad&case_number=hct-00-cv-mc-0096-2011+&case_date=10%2F12%2F2011+12%3A00%3A00+pm. (2012, October 19). The Income Tax Act Cap.340 4 - Uganda Revenue Authority. Retrieved August 16, 2018, from https://www.ura.go.ug/Resources/webuploads/inlb/dt%20Laws%202014.pdf. (2014, June 6). Govt suspends Double Taxation pacts - Daily Monitor. Retrieved September 16, 2018, from http://www.monitor.co.ug/Business/Govt-suspends-Double-Taxation-pacts/688322-2338432-dkw4jwz/index.html. (2015, June 23). Netherlands renegotiates tax treaties with developing nations to add .... Retrieved September 16, 2018, from https://mnetax.com/netherlands-renegotiates-tax-treaties-ethiopia-ghanakenya-zambia-to-add-antiabuse-clause-hopes-addclause-23-treaties-9530. (2015, October 5). Developing a Multilateral Instrument to Modify Bilateral ... - oecd.org. Retrieved September 3, 2018, from http://www.oecd.org/tax/developing-a-multilateral-instrument-to-modifybilateral-tax-treaties-action-15-2015-final-report-9789264241688-en.htm. (2015, October 5). Preventing the Granting of Treaty Benefits in Inappropriate - oecd.org. Retrieved September 15, 2018, from http://www.oecd.org/tax/preventing-the-granting-of-treaty-benefits-in-inappropriate-circumstances-action-6-2015-final-report-9789264241695-en.htm. (2016, May 23). Africa/International/OECD - OECD’S Action Plan on Tax Base Erosion .... Retrieved August 18, 2018, from https://www.ibfd.org/ibfd-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/html/bit_2016_06_int_1.html. (2017, September 15). Base Erosion and Profit Shifting (BEPS) BEPS Action 7 ... - oecd.org. Retrieved August 25, 2018, from https://www.oecd.org/ctp/transferpricing/Compilation-public-comments-attributionprofits-to-permanent-establishments-2017.pdf. (2017, September 15). BEPS Action 7 Additional Guidance on Attribution of Profits to .... Retrieved August 30, 2018, from https://www.oecd.org/tax/transferpricing/beps-discussion-draft-additional-guidance-attribution-of-profits-to-permanent-establishments.pdf. (n.d.). A review of Uganda’s tax treaties and recommendations for action. Retrieved September 21, 2018, from http://eprints.lse.ac.uk/67868/1/Hearson_A_Review_of_Uganda_Tax.pdf. (n.d.). About the OECD - oecd.org. Retrieved September 21, 2018, from http://www.oecd.org/about. (n.d.). Action Plan on Base Erosion and Profit Shifting - oecd.org. Retrieved September 21, 2018, from https://www.oecd.org/ctp/bepsactionPlan.pdf. (n.d.). agreement. Retrieved September 15, 2018, from http://www.chinatax.gov.cn/n810341/n810770/c1152919/part/1152921.pdf. (n.d.). Applying the multilateral instrument Stepby- Step - oecd.org. Retrieved September 8, 2018, from https://www.oecd.org/tax/treaties/step-by-steptool-on-the-application-of-the-mli.pdf. (n.d.). Global Forum on Transparency and Exchange of Information for Tax .... Retrieved September 11, 2018, from https://read.oecd-ilibrary.org/taxation/global-forum-on-transparency-and-exchange-ofinformation-for-tax-purposes-peer-reviews-uganda-2016_9789264266209-en. (n.d.). income tax act, 2015 act 896 - GRA. Retrieved September 17, 2018, from http://www.gra.gov.gh/docs/info/dtrd/income%20tax%20act%202015%20(act%20896).pdf. (n.d.). Multilateral instrument to implement BEPS treaty-related ... - PwC. Retrieved September 8, 2018, from https://www.pwc.com/gx/en/tax/newsletters/taxpolicy-bulletin/assets/pwc-multilateral-instrument-toimplement-beps-recommendations.pdf. (n.d.). Source versus Residence - All Arts Belastingadviseurs. Retrieved August 25, 2018, from http://www.allarts.nl/filelib/file/vienna-sofc-sandlermolenaar.pdf. (n.d.). Tax base erosion and profit shifting - part 2: a critique of som .... Retrieved September 14, 2018, from https://www.ingentaconnect.com/content/sabinet/cilsa/2016/00000049/00000001/art00006. (n.d.). The Improper Use of Tax Treaties - GBV. Retrieved September 21, 2018, from http://www.gbv.de/dms/spk/sbb/recht/toc/272359920.pdf. (n.d.). Uganda becomes the 90th jurisdiction to join the most ... - oecd.org. Retrieved September 11, 2018, from http://www.oecd.org/countries/uganda/uganda-becomes-the-90th-jurisdiction-to-join-themost-powerful-multilateral-instrument-againstoffshore-tax-evasion-and-avoidance.htm. (n.d.). uganda hailed for information sharing – Uganda Revenue Authority. Retrieved September 11, 2018, from https://www.ura.go.ug/readMore.do?contentId=999000000000893&type=readMorePageDwnldAspdf. (n.d.). Basic International Taxation Vol I by Roy Rohatgi - The Africa Tax .... Retrieved September 15, 2018, from http://www.africataxjournal.com/wp-content/uploads/2018/04/Basic-International-Taxation-Vol-Iby-Roy-Rohatgi-eBook.pd. (n.d.). Taxation of Income & Consumption in Uganda: the law and practice. Retrieved August 25, 2018, from http://catalogue.library.ucu.ac.ug/cgi-bin/koha/opacdetail.pl?biblionumber=46514. |
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Agnes, Busingye6fc27297-8c0d-4457-9cd8-7741bc94bd7b3002019-05-08 11:05:142022-09-09T21:03:42Z2019-05-08 11:05:142022-09-09T21:03:42Z2019-05-08En este artículo, el autor aborda la cuestión ¿Cuál debería ser la respuesta de Uganda después de la Erosión de Base y Cambio de Beneficios (BEPS) de la Organización para la Cooperación y el Desarrollo Económicos (OCDE) en la Acción 6 (Prevenir el abuso de los tratados), Acción 7 (Prevenir la evitación artificial) del Establecimiento Permanente (pe), Estado y Acción 15 (Desarrollo de Instrumentos Multilaterales (mli) para modificar el Tratado Fiscal Bilateral? En respuesta a esta pregunta, este artículo considera los tratados tributarios existentes de Uganda, lecciones extraídas de la Acción 6 de BEPS, lo que significa un Establecimiento Permanente (pe), las estrategias de evitación existentes de una EP, lecciones extraídas de la Acción 7 de BEPS y, en ese sentido, si debe Uganda firmar o no los Instrumentos Multilaterales (mli). La OCDE publicó un informe sobre la erosión de la base del G20 y el cambio de ganancias (BEPS), que comprende 15 planes de acción para abordar la erosión de la base y el cambio de ganancias. Todos los 15 planes de acción se establecieron para equipar a los gobiernos para domesticar los instrumentos internacionales con el fin de abordar la evasión fiscal, al tiempo que se garantiza que los beneficios se gravan donde se realizan las actividades económicas que generan beneficios y donde se crea el valor. Todos estos planes de acción de BEPS 15 son amplios y, por lo tanto, este artículo solo trata sobre las acciones 6, 7 y 15 de BEPS.In this article, the author deals with the question; What should be Uganda’s response following the Organisation for Economic Co-operation and Development (OECD)’s2 Base Erosion and Profit Shifting (BEPS) on Action 6 (Prevent treaty abuse), Action 7 (Prevent artificial avoidance) of the Permanent Establishment (PE) Status and Action 15 (Development of Multilateral Instruments (mli) to modify Bilateral Tax Treaty. In answering this question, this article considers; Uganda’s existing tax treaties, lessons drawn from BEPs Action 6, What a Permanent Establishment (PE) means, The existing avoidance strategies of a PE, lessons drawn from BEPS Action 7, should Uganda sign or not sign the Multilateral Instruments (mli). The OECD released a report on G20 Base Erosion and Profit Shifting (BEPS) which comprises of 15 Action Plans to address Base Erosion and Profit Shifting3. All the 15 Action Plans were set out to equip governments to domesticate international instruments in order to address tax avoidance while ensuring that profits are taxed where economic activities that generate profits are performed, and where value is created. All these BEPS 15 Action plans are broad in nature, and therefore, this article only deals with BEPS Actions 6, 7 and 154.application/pdftext/htmlapplication/xml10.18601/16926722.n14.072346-24341692-6722https://bdigital.uexternado.edu.co/handle/001/10953https://doi.org/10.18601/16926722.n14.07spaCentro de Estudios Fiscaleshttps://revistas.uexternado.edu.co/index.php/fiscal/article/download/5942/7654https://revistas.uexternado.edu.co/index.php/fiscal/article/download/5942/9090https://revistas.uexternado.edu.co/index.php/fiscal/article/download/5942/9229Núm. 14 , Año 2019 : Enero-Junio16814143Revista de Derecho Fiscal(2001, July 1). Tax incentives for foreign direct investment - part I : recent trends and .... Retrieved August 18, 2018, from https://www.ibfd.org/ibfd-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/pdf/bifd070101.pdf.(2003, September 19). ibfd - mauritius - uganda income tax treaty - Uganda Revenue Authority. Retrieved September 14, 2018, from https://www.ura.go.ug/openFile.do?path=//webupload//upload//download//staticContent//rgtmenu//458//461_Mauritius_dta.pdf.(2007, July 1). netherlands - uganda income tax treaty ... - Uganda Revenue Authority. Retrieved August 16, 2018, from https://www.ura.go.ug/openFile.do?path=//webupload//upload//download//staticContent//rgtmenu//458//462_Netherlands-Uganda_dta.pdf.(2011, December 10). ZAIN international BV vs commissioner general and URA. Retrieved August 18, 2018, from http://www.ugandalawlibrary.com/ull/lawlib/case_display.asp?Key=7058&parties=zain+international+B+V+vs+commissioner+general+and+ura&judge=Hon+Justice+Mwangushya+Eldad&case_number=hct-00-cv-mc-0096-2011+&case_date=10%2F12%2F2011+12%3A00%3A00+pm.(2012, October 19). The Income Tax Act Cap.340 4 - Uganda Revenue Authority. Retrieved August 16, 2018, from https://www.ura.go.ug/Resources/webuploads/inlb/dt%20Laws%202014.pdf.(2014, June 6). Govt suspends Double Taxation pacts - Daily Monitor. Retrieved September 16, 2018, from http://www.monitor.co.ug/Business/Govt-suspends-Double-Taxation-pacts/688322-2338432-dkw4jwz/index.html.(2015, June 23). Netherlands renegotiates tax treaties with developing nations to add .... Retrieved September 16, 2018, from https://mnetax.com/netherlands-renegotiates-tax-treaties-ethiopia-ghanakenya-zambia-to-add-antiabuse-clause-hopes-addclause-23-treaties-9530.(2015, October 5). Developing a Multilateral Instrument to Modify Bilateral ... - oecd.org. Retrieved September 3, 2018, from http://www.oecd.org/tax/developing-a-multilateral-instrument-to-modifybilateral-tax-treaties-action-15-2015-final-report-9789264241688-en.htm.(2015, October 5). Preventing the Granting of Treaty Benefits in Inappropriate - oecd.org. Retrieved September 15, 2018, from http://www.oecd.org/tax/preventing-the-granting-of-treaty-benefits-in-inappropriate-circumstances-action-6-2015-final-report-9789264241695-en.htm.(2016, May 23). Africa/International/OECD - OECD’S Action Plan on Tax Base Erosion .... Retrieved August 18, 2018, from https://www.ibfd.org/ibfd-Products/Journal-Articles/Bulletin-for-International-Taxation/collections/bit/html/bit_2016_06_int_1.html.(2017, September 15). Base Erosion and Profit Shifting (BEPS) BEPS Action 7 ... - oecd.org. Retrieved August 25, 2018, from https://www.oecd.org/ctp/transferpricing/Compilation-public-comments-attributionprofits-to-permanent-establishments-2017.pdf.(2017, September 15). BEPS Action 7 Additional Guidance on Attribution of Profits to .... Retrieved August 30, 2018, from https://www.oecd.org/tax/transferpricing/beps-discussion-draft-additional-guidance-attribution-of-profits-to-permanent-establishments.pdf.(n.d.). A review of Uganda’s tax treaties and recommendations for action. Retrieved September 21, 2018, from http://eprints.lse.ac.uk/67868/1/Hearson_A_Review_of_Uganda_Tax.pdf.(n.d.). About the OECD - oecd.org. Retrieved September 21, 2018, from http://www.oecd.org/about.(n.d.). Action Plan on Base Erosion and Profit Shifting - oecd.org. Retrieved September 21, 2018, from https://www.oecd.org/ctp/bepsactionPlan.pdf.(n.d.). agreement. Retrieved September 15, 2018, from http://www.chinatax.gov.cn/n810341/n810770/c1152919/part/1152921.pdf.(n.d.). Applying the multilateral instrument Stepby- Step - oecd.org. Retrieved September 8, 2018, from https://www.oecd.org/tax/treaties/step-by-steptool-on-the-application-of-the-mli.pdf.(n.d.). Global Forum on Transparency and Exchange of Information for Tax .... Retrieved September 11, 2018, from https://read.oecd-ilibrary.org/taxation/global-forum-on-transparency-and-exchange-ofinformation-for-tax-purposes-peer-reviews-uganda-2016_9789264266209-en.(n.d.). income tax act, 2015 act 896 - GRA. Retrieved September 17, 2018, from http://www.gra.gov.gh/docs/info/dtrd/income%20tax%20act%202015%20(act%20896).pdf.(n.d.). Multilateral instrument to implement BEPS treaty-related ... - PwC. Retrieved September 8, 2018, from https://www.pwc.com/gx/en/tax/newsletters/taxpolicy-bulletin/assets/pwc-multilateral-instrument-toimplement-beps-recommendations.pdf.(n.d.). Source versus Residence - All Arts Belastingadviseurs. Retrieved August 25, 2018, from http://www.allarts.nl/filelib/file/vienna-sofc-sandlermolenaar.pdf.(n.d.). Tax base erosion and profit shifting - part 2: a critique of som .... Retrieved September 14, 2018, from https://www.ingentaconnect.com/content/sabinet/cilsa/2016/00000049/00000001/art00006.(n.d.). The Improper Use of Tax Treaties - GBV. Retrieved September 21, 2018, from http://www.gbv.de/dms/spk/sbb/recht/toc/272359920.pdf.(n.d.). Uganda becomes the 90th jurisdiction to join the most ... - oecd.org. Retrieved September 11, 2018, from http://www.oecd.org/countries/uganda/uganda-becomes-the-90th-jurisdiction-to-join-themost-powerful-multilateral-instrument-againstoffshore-tax-evasion-and-avoidance.htm.(n.d.). uganda hailed for information sharing – Uganda Revenue Authority. Retrieved September 11, 2018, from https://www.ura.go.ug/readMore.do?contentId=999000000000893&type=readMorePageDwnldAspdf.(n.d.). Basic International Taxation Vol I by Roy Rohatgi - The Africa Tax .... Retrieved September 15, 2018, from http://www.africataxjournal.com/wp-content/uploads/2018/04/Basic-International-Taxation-Vol-Iby-Roy-Rohatgi-eBook.pd.(n.d.). Taxation of Income & Consumption in Uganda: the law and practice. Retrieved August 25, 2018, from http://catalogue.library.ucu.ac.ug/cgi-bin/koha/opacdetail.pl?biblionumber=46514.Busingye Agnes - 2019info:eu-repo/semantics/openAccesshttp://purl.org/coar/access_right/c_abf2https://creativecommons.org/licenses/by-nc-sa/4.0/https://revistas.uexternado.edu.co/index.php/fiscal/article/view/5942Plan de acción de la OCDE sobre la erosión de la base tributaria y el cambio en las ganancias (BEPS); énfasis en el abuso de tratados y la evitación de Establecimientos Permanentes e Instrumentos Multilaterales para el estudio de casos de UgandaOECD’S Action plan on Tax Base Erosion and Profit Shifting (BEPS); Emphasis on treaty abuse and avoidance of Permanent Establishments and Multilateral Instruments for the cases study of UgandaArtículo de revistahttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_6501http://purl.org/coar/resource_type/c_2df8fbb1http://purl.org/coar/version/c_970fb48d4fbd8a85Textinfo:eu-repo/semantics/articleJournal articlehttp://purl.org/redcol/resource_type/ARTREFinfo:eu-repo/semantics/publishedVersionPublicationOREORE.xmltext/xml2869https://bdigital.uexternado.edu.co/bitstreams/dc6bd727-e463-470e-80cc-a23b49a63352/downloadec38c0e3fcbc7ab7a17ad1261152f2a9MD51001/10953oai:bdigital.uexternado.edu.co:001/109532023-08-14 15:03:45.808https://creativecommons.org/licenses/by-nc-sa/4.0/Busingye Agnes - 2019https://bdigital.uexternado.edu.coUniversidad Externado de Colombiametabiblioteca@metabiblioteca.org |