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Hard-to-value intangibles

What is so different about hard-to-value intangibles?

Johann Müller publica texto no Kluwer International Tax Blog com comentários à minuta sobre a implementação de orientações sobre “Hard-to-Value intangibles (HTVIs)” disponibilizada recentemente pela OCDE.

“All guidance by the CFA and the opportunity to comment is appreciated, especially on a major topic like intangibles. That being said, I think that this paper can do more in terms of guidance on the new chapter 6.D.4 of the Transfer Pricing Guidelines (HTVIs). One needs to start with the text of chapter 6.D.4 to identify the missing guidance. I see the following issues (...)”.

Acesse em:

http://kluwertaxblog.com/2017/06/28/different-hard-value-intangibles/




FATCA, OECD

“so that no one can buy or sell who does not have the [FATCA] mark …” Rev 13:17

William Byrnes, da Texas A&M University Law, escreve no International Tax Blog da Kluwer a respeito dos números já registrados no bojo do FATCA, incluindo montante de entidades registradas e de trocas de informações já efetuadas, com especial menção ao Brasil.

“Firstly, a loud shout out to Haydon Perryman who crunches the IRS GIIN list into workable data. His research is at the forefront of FATCA and CRS intelligence and the only available for analysis of FATCA. Now unto some numbers. As of June 1, 2017, GIIN registration had increased to 288,128, up from 274,229 as of February 1, 2017 and 267,707 at year end 2016. Looking back at all our FATCA GIIN posts going back to our original lists analysis of May 2014 (see: here), it continues to look like a “steady as she goes” scenario with a continual creep up in GIIN registration. GIINs are required to avoid being classified as a non-participating FFI which carries with it the potential for a 30 percent U.S. FATCA imposed withholding sanction. GIINs are also referred to in the OECD CRS forms, albeit not required. However, relative to the initial expectations of the IRS, other revenue authorities, the industry, the GIIN total registrations are a third to two-thirds less than projected after three years”.

Disponível em:

http://kluwertaxblog.com/2017/06/26/no-one-can-buy-sell-not-fatca-mark-rev-1317/




The BEPS MLI

The BEPS MLI – Artificial Intelligence Needed

Jonathan Schwarz, do King’s College London, produz novo trabalho a respeito da Convenção Multilareal BEPS, cuja cerimônia de assinatura ocorreu recentemente, em 07/06, em Paris. O autor destaca a importância e também as dificuldades de implementação do diploma, especialmente para identificar os dispositivos em relação aos quais cada jurisdição demonstrou concordância e como isso afeta um tratado bilateral tendo em vista as escolhas adotadas pela outra jurisdição.

“There is no doubt that 7 June 2017 is a day that will be a milestone in the history of international tax law. Signature of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“MLI”) at a high-profile ceremony at the OECD in Paris by 68 ministers and other high-level representatives is the culmination of four year’s work on the BEPS project. The next step is the implementation of the Convention”.

Leia:

http://kluwertaxblog.com/2017/06/22/beps-mli-artificial-intelligence-needed/




The BEPS MLI

The BEPS MLI – Artificial Intelligence Needed

Jonathan Schwarz, do King’s College London, produz novo trabalho a respeito da Convenção Multilareal BEPS, cuja cerimônia de assinatura ocorreu recentemente, em 07/06, em Paris. O autor destaca a importância e também as dificuldades de implementação do diploma, especialmente para identificar os dispositivos em relação aos quais cada jurisdição demonstrou concordância e como isso afeta um tratado bilateral tendo em vista as escolhas adotadas pela outra jurisdição.

“There is no doubt that 7 June 2017 is a day that will be a milestone in the history of international tax law. Signature of the Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (“MLI”) at a high-profile ceremony at the OECD in Paris by 68 ministers and other high-level representatives is the culmination of four year’s work on the BEPS project. The next step is the implementation of the Convention”.

Leia:

http://kluwertaxblog.com/2017/06/22/beps-mli-artificial-intelligence-needed/




Post-BEPS Dispute Resolution

Global Tax Policy and Post-BEPS Dispute Resolution

Hans Mooij, da TRIBUTE Foundation for improvement of international tax dispute resolution, publica texto no International Tax Blog da Kluwer demonstrando que a tributação estará sempre atrelada a algum nível de disputas entre contribuintes e administrações tributárias, o que tende a se intensificar com o BEPS.

“A world of tax without disputes is an illusion. It is just as much an illusion as a world without tax. Tax and disputes come together inseparably. Disputes is not something to be ashamed of – I say this in particular to authorities. Nor – and it this meant more for taxpayers – to be afraid of. As long as numbers of disputes remain within reasonable, decent limits. Between tax war and tax peace there remains a vast area to cover. The global trend for international tax disputes is up, and continuously so, for many years in a row already. BEPS will only further accelerate this trend. After all, this is what BEPS was designed for: to alert authorities for possible international tax avoidance schemes, and provide tools to challenge them. At the same time, BEPS and increased transparency demands make any settlements less viable, at either pre or post dispute stages. I am afraid this effect of BEPS will not be merely temporary, until the new rules have settled in practice. Over the years, the OECD has constantly been revising the international rules on transfer pricing and profits allocation, in an attempt to create more clarity and unity. But in the process these rules also became more and more complex – too complex. With as result that many authorities now have become less inclined to adhere to them. Instead, their preference is for standards of their own invention – allowing for more tax, and satisfying political and public pressures at their domestic front. This is the case in OECD member countries no different than in non-member countries. I call this the paradox of transfer pricing: while the rules were meant to reconcile domestic practices, what they achieved in fact was only raise more controversies. More rules is not the right answer when it comes to preventing disputes”.

Acesse:

http://kluwertaxblog.com/2017/06/19/global-tax-policy-post-beps-dispute-resolution/




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2010 NETI - Núcleo de Estudos da Tributação Internacional - Todos os direitos reservados

 

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