Event Date

INDIA - 04/11/2020 - 07/11/2020

Event Description

Webinar On BEPS And MLI

Base Erosion and Profit Sharing (BEPS) refers to tax planning strategies used by multinational enterprises that exploits gaps and mismatches in tax rules to avoid paying tax. Under the OECD/G20 Inclusive Framework on BEPS, over 135 countries are collaborating to put an end to tax avoidance strategies that exploit gaps and mismatches in tax rules to avoid paying tax.
 
MLI has come into effect in India from April 2020. MLI provides solutions to the contracting jurisdictions to plug in lacunas and loopholes in international tax treaties by superimposing the provisions into bilateral tax treaties. 
MLI allows the contracting jurisdictions to implement agreed minimum standards so that all the countries should find it easy to adopt and amend their bilateral treaties by reserving from applicability of certain articles and choosing the options from set of options, to counter treaty abuse, and to improve dispute resolution mechanisms while providing flexibility to accommodate specific tax treaty policies.
 
Achromic Point and BRICS CCI jointly present a webinaron BEPS and MLI along withAorakii Advisory as Knowledge Partner discussing about the Taxation of Digital Economy - Global Trends, India’s domestic measures to address BEPS and much more.
 

 
Thought Leaders:-
 
·         Pranshu Goel
FCA, LLB
 
·         Sachin Vasudeva
Partner
SCV & Co LLP
 
·         Vidur Puri
Partner
SCV & Co LLP
 
·         Parul Jolly
Partner
SCV & Co LLP
 
·         Shrey Khanna
Associate Director, International Tax and Regulatory
B S R & Co. LLP
 

Event Agenda

Agenda:-
 
4th November                   Key Note Address
11:00 AM - 01:00 PM     
Session 1:
·         Basic introduction on what lead to Introduction of BEPS, What is BEPS?
·         What lead to introduction of MLI?
·         How to read MLI etc.
                                                     
                                                    Session 2:
·         Taxation of Digital Economy - Global Trends,
·         Significant Economic Presence Test,
·         Equalisation Levy.
·         India’s position
 
5th November                       
11:00 AM - 01:00 PM            Session 3:
·         Transparent Entities, Dual Resident Entities and application of methods of elimination of double taxation because of such mismatch [Action Plan 2 of BEPS] [Article 3, 4, and 5 of MLI]
·         India’s position with respect to the same
                                                 
                                                   Session 4:
·         Prevention of Treaty abuse - Preamble to the DTA, Principal Purpose Test (PPT), Limitation of Benefit [Action Plan 6 of BEPS] (Articles 6 and 7 of MLI)
·         India’s position
·         Interplay between GAAR and PPT                                             
                                                  
                                                   Session 5:
·         Other anti-avoidance measures [Dividend and Capital Gain on immovable property [Action Plan 6 of BEPS] (Articles 8 and 9 of MLI)
·         India’s position
 
6th November
11:00 AM - 01:00 PM           Session 6:
·         Artificial avoidance of PE status through Commissionaire and Agency arrangements
·         Artificial avoidance of PE status through specific activity exemptions and anti-fragmentation rules, Preparatory and Auxiliary activity Exemption
·         [Action Plan 7 of BEPS] [Article 12,13 of MLI]
·         India’s Position
 
7th November
11:00 AM - 01:00 PM          Session 7:
·         Artificial avoidance of PE status through specific activity exemptions and anti-fragmentation rules, Preparatory and Auxiliary activity Exemption [Articles 13 and 15 of MLI]
·         Splitting of contracts [Construction PE – Articles 14 and 15 of MLI]
·         India’s Position     
 
                                                 Session 8:                                     
·         India’s domestic measures to address BEPS
 

Date

04/11/2020 - 07/11/2020

Time

Opening Day Time: 11:00 am - 1:00 pm
Closing Day Time: 11:00 am - 1:00 pm

Venue

Webinar

Brochure

Download Link : BEPS and MLI_V3.pdf

Registration Fees

INR 6,000.00

Event Calender

September 2020 October 2020 November 2020 December 2020