El impacto en el BEPS, AEOI y paraísos fiscales

Impuestos responsables y tendencias fiscales internacionales

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IIntroducción• ¿A qué nos referimos con

impuestos responsables?- ¿Por qué son importantes?- Viaje de KPMG

• Impacto sobre:- Implementación de BEPS- Problemas de transparencia- El debate sobre los centros

financieros offshore • Preguntas

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“Y y” frente a “O O”

¿Por qué los impuestos responsables son importantes?

SDG10: Reducir la desigualdad

SDG8: Crecimiento económico

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Tono del debate impositivo

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El problema: Debatir desde principios diferentes

¡Pague sus impuestos! ¡Estoy

obedeciendo la ley!

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La emoción del debate implica riesgos

Daño a la reputación de todos

los partidos

Falta de una respuesta común

acordada

Mala reforma y reglamentaciones

impositivas

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© 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

Propósito como asesores impositivos

“Reconocemos que los impuestos son una parte fundamental de nuestro mundo. Sin ellos, los países no podrían funcionar y no podríamos lograr los bienes colectivos de la salud y el bienestar, seguridad y educación que todos valoramos. También es un tema que, de forma cotidiana, como sociedad enfrentamos los límites entre los derechos y obligaciones individuales frente a los demás y las obligaciones del estado….” Jane McCormick, Jefe Global de Impuestos, KPMG International

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Document Classification: KPMG Public

© 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

Impuestos responsables y BEPS

Transparencia

12. Divulgación13. Documentación

y sustancia del

CBCR

5. Prácticas perjudiciales6. Abuso de tratados

7. PE8-10 TP

Enfoques comunes

1. Digital2. Híbridos

3. CFC4. Interés

15. Resolución dedisputas

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© 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

BEPS – El debate digital – ¿dónde deberíamos pagar impuestos?Empresa

matriz

IP HoldCo

Modelo de operación

Clientes

Licencia

Acuerdo de costos compartidos

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Document Classification: KPMG Public

© 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

Impuestos responsables: Las iniciativas sobre divulgación de información

Directiva de ahorros

— AEOI en los ingresos de ahorros cuando se pagan a través de fronteras en la UE

— Apelado en noviembre de 2015

DAC2 — AEOI para varios tipos de ingresos.

— Diciembre de 2014: se extendió el alcance a los dividendos, ganancias brutas e ingresos financieros.

Paquete de transparencia

— AEOI extendió la reglamentación y APA en virtud del DAC3 de la UE

Paquete contra la evasión impositiva

— AEOI se extendió al CBCR para datos financieros clave de MNE – DAC4

UBO — Registros centrales de propietarios beneficiarios - AMLD4

CBCR público

— Enmienda propuesta de la “directiva de cuenta” de la UE

TIEA modelo y art. 26 del MTC

— Los tratados impositivos y TIEA cubren todas las formas de información, que incluyen los AEOI

Convención de asistencia administrativa

— Todas las formas de cooperación administrativa

CRS — AEOI sobre las cuentas financieras

Plan de acción del BEPS

— AEOI sobre ciertas decisiones y APA relacionados con el BEPS

— AEOI sobre el CBCR para datos financieros clave de MNE

— Divulgación obligatoria

FATCA de los EE. UU.

— Modelo I IGA

— Modelo II IGA

OCDE UE EE. UU.

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Impuestos responsables y transparencia

• “interés para el público” frente al “interés público”• ¿CBCR público?• ¿Registro público de propietarios beneficiarios?

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Document Classification: KPMG Public

© 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

Para 2050, África necesita construir alrededor de 100 ciudades del tamaño de Nueva York

Impuestos responsables e OFC

x 100

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CRS FATCA Recomendaciones centrales de FATF FATF total verde = s uscripto rojo = no s uscripto )

R1 R5 R10 R13 SRII SRIV (verde= más del 90%, amarillo = 80-90%, rojo = <80%)

BVI

Islas Caimán

Jersey

Panamá

Francia

Alemania

Italia

Japón

Reino Unido

Estados Unidos

verde = cumple o cumple en su mayoría)

Fuente: Capital Economics

Nivel de observancia de los estándares internacionales de transparencia y delitos financieros, 2017

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Inversores

Inversión

1 Inversión

2 Inversión

3

OFC

Fuente: States

Impuestos responsables e OFC: Neutralidad

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Impuestos responsables e OFC: ¿Posibilidad de evasión?

Empresa matriz

Filiar

OFC Préstamo Interés

Preguntas y respuestas

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Document Classification: KPMG Public

© 2017 KPMG International Cooperative (“KPMG International”), a Swiss entity. Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. All rights reserved.

Algunas conclusiones— “Contrato social” – no es solo un costo — Legal con dimensión ética

Es necesario dividir la porción económica con mayor igualdad Y aumentar el tamaño

GraciasChris Morgan Jefe de Políticas Impositivas Globales KPMG International Teléfono externo: +44 (0)20 7694 1714 Celular: +44 (0)7748 546956 responsibletax.kpmg.com

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