МНОГОСТРАННА КОНВЕНЦИЯ ЗА ПРОМЯНА НА ДАНЪЧНИТЕ СПОГОДБИ (СИДДО) И ПРИЛАГАНЕ НА МЕРКИТЕ ПО ПРОЕКТА BEPS
Счетоводен семинар, Финанси и счетоводство2 октомври 2017 г., 10.00 – 17.15 часа
София, зала КИТОВ ЦЕНТЪР, ул. „Люлин планина” № 33 а
Лектор: Иван Антонов, главен юрисконсулт, Дирекция “Спогодби за избягване на двойно данъчно облагане”, Централно управление на НАП
Програма
- Същност на Многостранната конвенция (MLI) и взаимодействие с данъчните спогодби
- Обща характеристика и структура на разпоредбите на MLI
- Обхват и тълкуване на термините ((Част I – член 1 и 2)
- Хибридни несъответствия (Част II)
4.1 Прозрачни образувания (член 3)
4.2 Образувания, които са местни лица на повече от една юрисдикция (член 4)
4.3 Прилагане на методите за избягване на двойно данъчно облагане (член 5)
- Злоупотреба с данъчни спогодби (Част III)
5.1 Цел на обхванатата данъчна спогодба (член 6)
5.2 Предотвратяване на злоупотребата с данъчни спогодби – тест за основната цел (PPT) и опростена разпоредба за ограничаване на облекченията (SLOB) (член 7)
5.3Транзакции за прехвърляне на дивиденти (член 8)
5.4 Печалби от прехвърляне на акции или дялове или участия в образувания, които придобиват своята стойност основно от недвижимо имущество (член 9)
5.5 Правило срещу злоупотреба във връзка с места на стопанска дейност, разположени в трети юрисдикции (член 10)
5.6 Прилагане на данъчните спогодби за ограничаване на правото на страна да облага с данък своите местни лица (член 11)
- Избягване на статута на място на стопанска дейност (Част IV)
6.1 Изкуствено избягване на статута на място на стопанска дейност чрез комисионерски споразумения и подобни стратегии (член 12)
6.2 Изкуствено избягване статута на място на стопанска дейност чрез изключване (член 13)
6.3 Разделяне на договори (член 14)
6.4 Дефиниция на лице, тясно свързано с предприятие (член 15)
- Подобряване на разрешаването на спорове (Част V)
7.1 Процедура за взаимно споразумение (член 16)
7.2 Кореспондиращи корекции (член 17)
- Арбитраж (Част VI – член 18 – 26)
- Заключителни разпоредби (Част VII – член 27 – 39)
Допълнителна информация:
На 7 юни 2017 г. повече от 70 министри и представители на високо равнище участваха в специална церемония по подписването на „Многостранната конвенция за прилагане на мерки, свързани с данъчните спогодби, за предотвратяване на свиването на данъчната основа и прехвърлянето на печалби“ (“Многостранен инструмент” или “MLI”).
Република България е сред 69-те юрисдикции, подписали Многостранния инструмент, като се очаква още 8 юрисдикции да се присъединят в кратък срок.
Многостранният инструмент предлага конкретни решения за преодоляване на пропуските в съществуващите международни данъчни правила като прилага резултатите от проекта BEPS на ОИСР към двустранни данъчни спогодби (СИДДО) в световен мащаб.
Многостранният инструмент има потенциал да промени прилагането на хиляди двустранни данъчни спогодби, сключени с цел премахване на двойното данъчно облагане, в изключително кратък срок. Той също така прилага договорените минимални стандарти за противодействие на злоупотребите със СИДДО и за подобряване на механизмите за разрешаване на спорове, като в същото време предоставя гъвкавост за съобразяване с разнообразните данъчни политики на държавите.
Участниците в обучението получават сертификат.
Китов Център гарантира винаги високо качество.
Най-добрите специалисти ще отговорят на всички ваши въпроси.
Ефективни обучения в малки групи.
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