ANDRES BAEZ | Universidad Carlos III de Madrid (original) (raw)

Papers by ANDRES BAEZ

The British Tax Review, 2016

This contribution tries to anticipate the possible consequences of the eventual introduction of a... more This contribution tries to anticipate the possible consequences of the eventual introduction of an EU GAAR in the so called Anti-BEPS Directive for GAARs that already exist in the Domestic Law of EU Member States.

Resumen: En enero de 2003 la OCDE introdujo importantes reformas en los Comentarios al Convenio M... more Resumen: En enero de 2003 la OCDE introdujo importantes reformas en los Comentarios al Convenio Modelo en relacion con el problema la de aplicacion de clausulas internas anti-abuso en un contexto internacional. Conforme a la nueva posicion de los Comentarios la aplicacion de dichas clausulas nunca podria dar lugar a un conflicto con los convenios de doble imposicion pues constituyen exclusivamente reglas para determinar los hechos que eventualmente pueden dar lugar al nacimiento de la obligacion tributaria. Nuestro trabajo tiene como objetivo aflorar algunas debilidades de esta posicion: 1) Resulta juridicamente inconsistente y promueve la confusion entre transacciones simuladas y elusivas; 2) Se aparta de la verdadera solucion del problema que pasa por el analisis de las tecnicas de aplicacion de normas desde una perspectiva de teoria del Derecho. Conforme a este analisis demostramos como gran parte de los supuestos de treaty shopping pueden resolverse mediante una correcta interpr...

Development Economics: Macroeconomic Issues in Developing Economies eJournal, 2019

Many developing countries have been trying to expand in the last decades their taxing powers on c... more Many developing countries have been trying to expand in the last decades their taxing powers on cross-border services rendered by non-residents beyond the rigid framework of the current international tax regime. However, this expansion has been carried on unilaterally and sometimes in an unplanned manner. This contribution describes the Brazilian and Argentinian experiences and tries to extract some policy lessons thereof.

Creado en 2009 con el apoyo y participacion de universidades de la region, el Observatorio Iberoa... more Creado en 2009 con el apoyo y participacion de universidades de la region, el Observatorio Iberoamericano de Fiscalidad Internacional (OITI) es un lugar de encuentro en el que profesionales y academicos amantes del debate riguroso analizan los problemas de la tributacion internacional, particularmente la Erosion de la base Imponible y el Traslado de Beneficios que dieron origen al Plan BEPS de la OCDE y el G20, por supuesto, sin dejar de lado otros temas que, aunque no fueron relevantes para esas organizaciones, resultan del mayor interes para los paises Iberoamerica. Entre sus actividades el OITI se encarga de organizar el Iberoamerican Tax Mont Court, una competicion en la cual participan estudiantes de grado y posgrado, y en la que resuelven, de forma oral y por escrito, diversos casos de fiscalidad internacional. Con el animo de celebrar los diez anos de su fundacion el OITI invito a profesores y profesionales relacionados con la fiscalidad para que presentaran por escrito sus r...

SSRN Electronic Journal, 2020

Accountants, and to a lesser extent also (tax) lawyers, have been arguing for decades now on the ... more Accountants, and to a lesser extent also (tax) lawyers, have been arguing for decades now on the content and practical consequences of the True and Fair View Principle. This papers tries to demonstrate that: i) True and Fair View is nothing different from what lawyers already know under different names (teleological interpretation, analogy and anti-abuse rules); and ii) Not all contents of True and Fair View must have a consequence in tax accounting.

SSRN Electronic Journal, 2019

For years the advent of the digital economy has left countries stumped in their attempt to tax in... more For years the advent of the digital economy has left countries stumped in their attempt to tax income earned by foreign firms without physical presence within their jurisdiction. International organizations and their member countries have failed in their attempts to tweak the rules of the international tax regime and address these challenges presented by the digital economy. This article argues that such conservative approach could not work, and fundamental reform is inevitable. The article proposes a withholding tax solution, explaining its merits and demonstrating its superiority over alternative reforms proposed to date.

SSRN Electronic Journal, 2014

This book chapter discusses the background to the UK General Anti-Avoidance Rule, analyses the wo... more This book chapter discusses the background to the UK General Anti-Avoidance Rule, analyses the wording of the legislation and looks at its relationship with double taxation treaties and EU and OECD developments

SSRN Electronic Journal, 2018

The objective of this contribution is to provide the OECD with a view to designing the final 2020... more The objective of this contribution is to provide the OECD with a view to designing the final 2020 Report, the EU Institutions projecting an eventual legislative action and whatever States considering or (re)considering unilateral measures in the field of taxation of the digitalized economy with a decision-making list which could help to better calibrate pros and cons of the several available options (Digital PE, withholding taxes and Equalization Levies).

SSRN Electronic Journal, 2008

1. Scope of this paper. 2. The teleological element: an explicit or hidden requirement in every t... more 1. Scope of this paper. 2. The teleological element: an explicit or hidden requirement in every tax avoidance solution. 3. Applied and avoided provisions in Halifax. Is there any purpose in the limitation of the right to deduct? 4. Pure-revenue raising provisions and tax avoidance. 1. Scope of this paper. On February 21st 2006 the European Court of Justice delivered its ruling in Halifax 1. "Halifax day" has been considered as marking the beginning of a new stage of evolution of the European VAT system 2. Therefore the facts, the opinion of Advocate General Mr. Miguel Poiares Maduro 3 and the ruling itself have generated a great amount of interest among European commentators 4. These contributions focus on a very wide range of topics related to the case and, generally, to VAT avoidance. Nevertheless even though great progress has been made on these issues the time has come for a more detailed analysis of the case. Leaving out other highly interesting topics, this paper will merely focus on one logical weakness of Halifax which has been already noted by some commentators 5 , but not in our opinion resolved. We are referring, in fact, to one element of the "two-part test"

SSRN Electronic Journal, 2021

I. Introduction and scope of this contribution. II. A critical analysis of the restrictive interp... more I. Introduction and scope of this contribution. II. A critical analysis of the restrictive interpretation of article 12 A of the UN Model Tax Convention: which services are of a technical managerial or consultancy nature? III. The introduction of article 12 B in the UN Model Tax Convention 2021: not only unnecessary but also disturbing. III. 1. Article 12B undermines the institutional credibility of the Committee of Experts and of the UN Model Tax Convention. III. 2. Article 12B generates spillover effects on the interpretation of DTCs containing specific clauses for the taxation of services. III.3 Article 12B exacerbates the qualification problems already raised by the restrictive interpretation of Article 12A contained in the Commentaries to the UN Model Convention. III.4 Article 12B generates asymmetries in the tax treatment of Fees for Technical Services and Automated Digital Services. III.4.1 Different tax rates limits on Fees for Technical Services and Automated Digital Services. III.4.2 Different treatment for B2C services under articles 12A and 12B. III.4.3 Different treatment for FTSs and ADSs paid for teaching activities. III.4.4 Gross taxation for FTSs and elegible net taxation for ADSs.

Drafts by ANDRES BAEZ

Kluwer International tax blog , 2023

The eternal return is an ancient philosophical concept acquiring beautiful poetic nuances in the ... more The eternal return is an ancient philosophical concept acquiring beautiful poetic nuances in the work of Friedrich Nietzsche. Unfortunately, this fascinating circular conception of life's events becomes vulgar when it comes into contact with such a mundane reality as that of (Tax) Law. Here, the "ewige Wiederkehr des Gleichen" would sound anything like: "Hey buddy, this is old news!" This powerful sense of déjà vu is particularly evident when analysing the Commission's BEFIT initiative (Business in Europe: Framework for Income Taxation)[1]. While the entire proposal exudes a nostalgic look back to the C(C)CTB projects of 2011 and 2016[2], the author of this piece merely pretends to focus on one of the key building blocks of the initiative: the calculation of the tax base.