More than 60 participants from some EU member and accession countries, academia, scholars, and business discussed the spill-over effects of Member States’ tax treaties on developing countries. This workshop took place under the EU Fiscalis 2020 programme in Podgorica, Montenegro March 15-16 2018. https://ec.europa.eu/taxation_customs/fiscalis-programme/fiscalis-2020-programme_en
We discussed in the first panel the challenges for developing countries regarding tax treaties and implementation of BEPS.In my presentation I addressed the advantages and disadvantages of entering into a tax treaty including also how the multilateral developments are changing tax treaties. In addition, I discussed how BEPS Actions have been implemented in developing countries so far and how should developing countries benefit from them? The main focus was on treaty abuse since for developing countries the interaction between BEPS treaty abuse measures (PPT and LOB), treaty measures (main purpose, LOB) and national general anti-avoidance rules GAAR should be taken into account. Different choices are being made by the countries in the implementation of BEPS treaty abuse measures and these choices will also need to be reconciled with the country’ tax treaties network and with the country’ domestic GAARs.
A nice opportunity to present the ERC GLOBTAXGOV research project and the countries’ choices on BEPS. Presentation available Mosquera Montenegro TAX TREATIES
During the Innovation Week IP & Tax Policy at McGill University in Montreal, Canada, I addressed the international (BEPS Action 5) and European standards dealing with IP preferential regimes and their implications for developing countries.
In respect of IP preferential regimes, countries including developing countries should aim to find the right balance between granting tax incentives and to protect their tax base.
Some of the outstanding questions regarding the international tax standards in respect of IP preferential regimes are (i) Is abolishing the IP regimes the solution?(ii) how to redesign an IP regime that is compliant with Action 5 Minimum Standard? (ii) how to ensure IP protection?
My presentation titled Evolving International Rules and Standards for Taxing IP is available online. Mosquera IP & TAX POLICY INNOVATION WEEK
This presentation addressed the role of National Governments in Global Tax Governance: How to achieve fairness and equality? Some of the issues addressed during this presentation are: Canada as a country member of the G20 and the OECD has an active role in the setting of international tax standards for developed and developing countries and therefore, the questions that need to be addressed are: What can Canada do to contribute to enhance fairness and equality in the international tax standards developed by the OECD and G20? What can Canada do to contribute to address the concerns of developing countries? Link to the conference:http://mcgill.ca/misc/events/2018-annual-conference
My presentation is available online. Mosquera McGill Canada Taxes and Fairness February 2018
The journey in the GLOBTAXGOV project started with the G20 task force trade, investment and tax cooperation in which I am currently participating with some policy recommendations on tax competition, global tax governance and developing countries.
Argentina has the presidency of the G20 for 2018, and therefore, in February 2018, a T20 Argentina Inception Workshop: Vision and Strategies was organized in Buenos Aires, Argentina. This workshop was a preparatory meeting for the general meeting of task forces to take place in September 2018. In this workshop, 149 think tanks from 45 countries from around the world were participating to produce recommendations for the G20 to improve global governance and the general welfare of humanity. This is the first time that this meeting took place in Latin America, and therefore it was very nice opportunity to include also developing countries perspective in the task forces that will provide recommendations for the G20.
Posted in Governance, Tax
This blog is part of the ERC research project GLOBTAXGOV. This blog aims to set up an alternative platform for discussion among scholars, governments, international organizations, research institutions regarding the setting of international tax standards by the OECD, G20 and the EU. This blog will be fed by experts in governance, tax law, and international relations. This blog also aims to exchange experiences to establish a dialogue in tax governance and to disseminate the project GLOBTAXGOV.