El impacto en el BEPS, AEOI y paraísos fiscales
Impuestos responsables y tendencias fiscales internacionales
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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.
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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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.
“Y y” frente a “O O”
¿Por qué los impuestos responsables son importantes?
SDG10: Reducir la desigualdad
SDG8: Crecimiento económico
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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.
Tono del debate impositivo
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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.
El problema: Debatir desde principios diferentes
¡Pague sus impuestos! ¡Estoy
obedeciendo la ley!
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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.
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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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.
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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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.
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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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 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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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.
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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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.
Inversores
Inversión
1 Inversión
2 Inversión
3
OFC
Fuente: States
Impuestos responsables e OFC: Neutralidad
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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 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
Document Classification: KPMG Public
©2017 KPMG International Cooperative (“KPMG International”), una entidad suiza. Las empresas miembro de la red de KPMG de firmas independientes están afiliadas con KPMG International. KPMG International no proporciona servicios al cliente. Ninguna empresa miembro tiene autoridad para obligar o vincular a KPMG International ni ninguna otra empresa frente a un tercero, y KPMG International no tiene tal facultad para obligar o vincular a ninguna empresa miembro. Todos los derechos reservados.
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