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 firstname.lastname@example.org
The programme will be as follows:
Tuesday, 18 May
Impact of BEPS on the combating of aggressive international tax planning: anti-abuse regulations.
- 16:00h – Work introduction and presentation. D. LUIS VIÑUALES (Garrigues)
- 16:20h – The PPT in double taxation treaties and the concept of beneficial owner NESTOR CARMONA (Retired Tax Inspector). D. NESTOR CARMONA (Retired Tax Inspector)
- 16:40h – DAC 6 and reporting of cross-border tax planning mechanisms. Dª ROBERTA POZA (PwC)
- 17:00h – Round table. D. NESTOR CARMONA / Dª ROBERTA POZA / Dª ANA NUEVO (Banco Santander) / D. JOSÉ Mª REMACHA (EY).
Moderadora: Dª CRISTINA GARCIA-HERRERA (Institute of Fiscal Studies)
- 17:45h – Q&A
Tuesday, 25 May
Impact of BEPS on the combating of aggressive international tax planning: anti-abuse regulations
- 16:00h – The OECD’s work on Pillars 1 and 2 . D. ALFREDO GARCÍA (Universidad de Valencia)
- 16:20h – Digital Services Taxes. Dª MARTA JIMÉNEZ-BLANCO (Directorate General for Taxation)
- 16:40h – Value generation and taxation in market jurisdictions. D. MICHAEL WALTER (KPMG) y Dª ISABEL OTAOLA (Baker Mckenzie)
- 17:00h – Round table. D. ALFREDO GARCÍA / D. MICHAEL WALTER/ Dª ISABEL OTAOLA / Dª MARTA JIMÉNEZ-BLANCO.
Moderator: D. ANDRÉS SÁNCHEZ (Cuatrecasas)
- 17:45h – Q&A
Tuesday, 1 June
BEPS and Dispute Prevention and Resolution. The Multilateral Convention The Multilateral Convention.
- 16:00h – The Multilateral Convention: current status and redefinition of permanent establishment. Dª EVA ESCRIBANO (Carlos III Madrid University)
- 16:20h – Cooperative relationship and APAs. D. LUIS IGNACIO DE FELIPE (Ferrovial)
- 16:40h – Dispute resolution and mutual agreement procedures. Dª ASCENSIÓN MALDONADO (National Office for International Taxation, Tax Administration State Agency)
- 17:00h – Round table. Dª EVA ESCRIBANO/ D. LUIS IGNACIO DE FELIPE/ Dª ASCENSIÓN MALDONADO/ D. CARLOS DURÁN (Uría Menéndez).
Moderator: D. FRANCISCO MARTÍN (Deloitte)
- 17:45h – Q&A