BEPS Observatory: update. New documents and webinars

News on 13 May , 2021

An interesting document has been posted on the Foundation’s website containing an update on the BEPS plan and the various actions undertaken, the aim being to reflect on the current status of the different BEPS Action Plan measures and to assess their impact on the daily activities of the tax function of large multinational enterprises, on the activities of the tax authorities and on Spanish court rulings.

At the same time, with the help of the Institute for Fiscal Studies, three webinars have been organised in relation to this matter and will be held in a semi-face-to-face format.

Registration for electronic attendance (using the Zoom platform) will be arranged through the link provided for each webinar. The face-to-face option, at the headquarters of the Institute for Fiscal Studies, will have a limited capacity and registration will be arranged through the following email address direccion.estudios@ief.hacienda.gob.es

The programme will be as follows:

 

Tuesday, 18 May
https://us02web.zoom.us/webinar/register/WN_FaI8KRJTQHCa90MywOTUPQ
Impact of BEPS on the combating of aggressive international tax planning: anti-abuse regulations
16:00 Work introduction and presentation
LUIS VIÑUALES (Garrigues)
16:20 The PPT in double taxation treaties and the concept of beneficial owner
NESTOR CARMONA (Retired Tax Inspector)
16:40 DAC 6 and reporting of cross-border tax planning mechanisms
ROBERTA POZA (PwC)
17:00 Round table
NESTOR CARMONA / ROBERTA POZA / ANA NUEVO (Banco Santander) / JOSÉ Mª REMACHA (EY)
Moderator: CRISTINA GARCIA-HERRERA (Institute of Fiscal Studies)
17:45 Q&A
Tuesday, 25 May
https://us02web.zoom.us/webinar/register/WN_nKJVvbiHS3Sf2bmxZquj2A
Impact of BEPS on the digital economy and on the arm’s length principle
16 The OECD’s work on Pillars 1 and 2
ALFREDO GARCÍA (Valencia University)
16:20 Digital Services Taxes
MARTA JIMÉNEZ-BLANCO (Directorate General for Taxation)
16:40 Value generation and taxation in market jurisdictions
MICHAEL WALTER (KPMG)
ISABEL OTAOLA (Baker Mckenzie)
17:00 Round table

ALFREDO GARCÍA / MICHAEL WALTER / ISABEL OTAOLA / MARTA JIMÉNEZ-BLANCO
Moderator: D. ANDRÉS SÁNCHEZ (Cuatrecasas)

17:45 Q&A
Tuesday, 1 June
https://us02web.zoom.us/webinar/register/WN_OCJ0nFbiThOEvIz4Y26mYg
BEPS and Dispute Prevention and Resolution. The Multilateral Convention
16:00 The Multilateral Convention: current status and redefinition of permanent establishment
EVA ESCRIBANO (Carlos III Madrid University)
16:20 Cooperative relationship and APAs
LUIS IGNACIO DE FELIPE (Ferrovial)
16:40 Dispute resolution and mutual agreement procedures
ASCENSIÓN MALDONADO (National Office for International Taxation, Tax Administration State Agency)
17:00 Round table
EVA ESCRIBANO / LUIS IGNACIO DE FELIPE / ASCENSIÓN MALDONADO / CARLOS DURÁN (Uría Menéndez)
Moderator: FRANCISCO MARTÍN (Deloitte)
17:45 Q&A