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| Autor principal: | |
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| Formato: | Artículo científico |
| Lenguaje: | en |
| Publicado: |
Universidad Externado de Colombia
2019
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| Acceso en línea: | https://www.redalyc.org/articulo.oa?id=684376498007 https://www.redalyc.org/journal/6843/684376498007/ https://www.redalyc.org/journal/6843/684376498007/html/ https://www.redalyc.org/journal/6843/684376498007/684376498007.epub https://www.redalyc.org/journal/6843/684376498007/movil |
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- OECD'S Action plan on Tax Base Erosion and Profit Shifting (BEPS); Emphasis on treaty abuse and avoidance of Permanent Establishments and Multilateral Instruments for the cases study of Uganda Busingye Agnes Derecho In this article, the author deals with the question; What should be Uganda's response following the Organisation for Economic Cooperation and Development (OECD)'s1 Base Erosion and Profit Shifting (BEPS) on Action 6 (Prevent treaty abuse), Action 7 (Prevent artificial avoidance) of the Permanent Establishment (PE) Status and Action 15 (Development of Multilateral Instruments (MLI) to modify Bilateral Tax Treaty.In answering this question, this article considers; Uganda's existing tax treaties, lessons drawn from BEPS Action 6, What a Permanent Establishment (PE) means, The existing avoidance strategies of a PE, lessons drawn from BEPS Action 7, should Uganda sign or not sign the Multilateral Instruments (MLI).The OECD released a report on G20 Base Erosion and Profit Shifting (BEPS) which comprises of 15 Action Plans to address Base Erosion and Profit Shifting2. All the 15 Action Plans were set out to equip governments to domesticate international instruments in order to address tax avoidance while ensuring that profits are taxed where economic activities that generate profits are performed, and where value is created. All these BEPS 15 Action plans are broad in nature, and therefore, this article only deals with BEPS Actions 6, 7 and 153. 2019 artículo científico 1692-6722 https://www.redalyc.org/articulo.oa?id=684376498007 https://www.redalyc.org/journal/6843/684376498007/ https://www.redalyc.org/journal/6843/684376498007/html/ https://www.redalyc.org/journal/6843/684376498007/684376498007.epub https://www.redalyc.org/journal/6843/684376498007/movil 10.18601/16926722.n14.07 en http://www.redalyc.org/revista.oa?id=6843 Revista de Derecho Fiscal application/pdf Universidad Externado de Colombia Revista de Derecho Fiscal (Colombia) Num.14